SAMBHAJI SUBHASH PARANDE,PUNE vs. INCOME-TAX OFFICER, WARD - 7(4), PUNE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee wished to withdraw the appeal as they had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. The Revenue had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal before the ITAT for the assessment year 2014-15. The assessee later submitted a letter expressing the desire to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee should be permitted to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.
Date 1 Draft dictated on 15.09.2021 Sr.PS/PS 2 Draft placed before author 15.09.2021 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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