INCOME-TAX OFFICER, WARD - 4, RATNAGIRI vs. LAIK YAKUB SHAIKHNAG, RATNAGIRI

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ITA 286/PUN/2018Status: DisposedITAT Pune29 July 2021AY 2014-152 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the Revenue's request to withdraw the appeal. Liberty was granted to the Revenue to restore the appeal if the assessee fails to settle the disputes under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2014-15. The assessee requested to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of the appeal by the Revenue due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Pramod Shingate
For Respondent: Shri Mahadevan A.M. Krishnan

आदेश / ORDER This appeal by the Revenue against the order dated 16-11-2017 passed by the Commissioner of Income Tax (Appeals)-2, Kolhapur [„CIT(A)‟] for assessment year 2014-15.

2.

Shri Pramod Shingate, the ld. AR requested to withdraw the present appeal in view of having filed application under Vivad Se Vishwas Scheme.

3.

Shri Mahadevan A.M. Krishnan, the ld. DR prayed for liberty to restore the appeal in case the assessee fails to settle the disputes covered by Vivad Se Vishwas Scheme. Accordingly, liberty is given to the appellant revenue.

4.

In the result, the appeal of Revenue is dismissed as withdrawn.

Order pronounced in the open court on 29th July, 2021.

1.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th July, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-2, Kolhapur 4. The Pr. CIT-2, Kolhapur ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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