M/S. ADVIK HI-TECH PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8, PUNE

PDF · subscribers
ITA 3097/PUN/2017Status: DisposedITAT Pune10 June 2021AY 2009-104 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal. The Revenue's appeals were also dismissed as withdrawn, with liberty to restore them if needed.

What were the facts?

The assessee wished to withdraw its appeals as it opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the assessee's appeals can be withdrawn due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Sharad Shah
For Respondent: Shri Sudhendu Das
Hearing: 10.06.2021Pronounced: 10.06.2021

आदेश / ORDER

1.

The appeal in Ld. CIT(Appeals)-6, Pune dated 17.10.2017 for the assessment year 2009-10 as per the grounds of appeal on record.

The appeals in & ITA No.39/PUN/2018 filed by the Revenue emanates from the order of the Ld. CIT(Appeals)-6, Pune dated 17.10.2017 for the assessment years 2008-09 & 2010-11 as per the grounds of appeal on record.

2.

The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and have filed respective withdrawal applications along with Form-3 in this regard.

3.

The Ld. DR has no objection in case the assessee wish to withdraw the appeal filed by the assessee. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn. We also dismiss the appeals of the Revenue as withdrawn with the condition that the Revenue is at liberty to file an application to restore the appeal before this Tribunal. & 39/PUN/2018 M/s. Advik Hi-Tech Pvt. Ltd.

4.

In the result, appeal of the assessee and appeals of the Revenue are dismissed as withdrawn. Order pronounced on 10th day of June, 2021.

Recent GST High Court judgments

Search GST case law →