M/S. MISHRA INFRASTRUCTURES PVT.LTD,PUNE vs. INCOME TAX OFFICER, PUNE

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ITA 170/PUN/2017Status: DisposedITAT Pune30 August 2021AY 2007-083 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee was permitted to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme and the Revenue did not object. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2007-08. The assessee subsequently filed a letter seeking withdrawal of the appeal, stating they had applied under the Vivad Se Vishwas Scheme and it was accepted.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for and been accepted under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 156

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 Respondent: Shri S.P Walimbe

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune

M/s. Mishra Infrastructures Pvt. Ltd.,

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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