SWAPNA AMOL HENDRE,PUNE vs. INCOME-TAX OFFICER, WARD - 11(1), PUNE

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ITA 1438/PUN/2018Status: DisposedITAT Pune08 June 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals. The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessees had filed appeals before the ITAT. They subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. Consequently, they filed applications to withdraw their appeals.

What were the issues?

Whether the assessees are entitled to withdraw their appeals before the ITAT after opting for resolution under the Vivad Se Vishwas Act.

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 Respondent: Shri S.P Walimbe
Hearing: 08.06.2021Pronounced: 08.06.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 08.06.2021 Sr.PS/PS 2 Draft placed before author 08.06.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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