SAI GANGA TRADRES,NANDED vs. JOINT COMMISSIONER OF INCOME-TAX, TDS RANGE, NASHIK

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ITA 97/PUN/2018Status: DisposedITAT Pune29 July 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT Pune for the assessment year 2012-13. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement 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 PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pramod Shingte
For Respondent: Shri Vitthal Bhosale
Hearing: 29.07.2021Pronounced: 29.07.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-1, Aurangabad dated 01.11.2017 for the assessment year 2012-13 as per the grounds of appeal on record.

2.

The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the appeal 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 has filed withdrawal application along with Form-3 in this regard.

3.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 29th day of July, 2021. Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 29th July, 2021. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals)-1, Aurangabad. 4. The CIT, TDS-Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “ए” बेंच, 5. पुणे / DR, ITAT, “A” Bench, Pune. गार्ा फ़ाइल / Guard File. 6.

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