LATE SHRI. GANESHMAL MUNILAL GUNDESHA,(THROUGH L/H SMT. SUSHILABEN G.GUNDESHA),KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 1(1), KOLHAPUR

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ITA 398/PUN/2018Status: DisposedITAT Pune15 September 2021AY 1992-933 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 The appeal was dismissed as withdrawn.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 for the assessment year 1992-93. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee is entitled to withdraw the appeal due to opting for a resolution scheme 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, “B” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Respondent: Shri Sudhendu Das
Hearing: 14.09.2021Pronounced: 15.09.2021

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

Date 1 Draft dictated on 14.09.2021 Sr.PS/PS 2 Draft placed before author 14.09.2021 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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