MANOHAR ARJUNRAM MISTRY,PUNE vs. ITO, WARD 6(3), PUNE

ITA 2123/PUN/2019Status: DisposedITAT Pune30 August 2021AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The Revenue did not raise any objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Act, 2020 to settle the dispute.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 4(3) of the DTVSV Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Appellant: Smt. Sarvesha Baj

For Respondent: Shri S.P Walimbe

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 30-08-2021 Sr.PS 2. Draft placed before author 30-08-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which 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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