UNIQUE AUTOMOBILES,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2, SANGLI

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ITA 22/PUN/2018Status: DisposedITAT Pune26 July 2021AY 2003-042 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeals. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2002-03 and 2003-04. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw their appeals after 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 INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Mahadevan A.M. Krishanan

आदेश / ORDER

1.

Both these appeals by the assessee against the common order dated 09-10-2017 passed by the Commissioner of Income Tax (Appeals)-1, Kolhapur [„CIT(A)‟] for assessment years 2002-03 and 2003-04, respectively.

2.

On perusal of the letter dated 11-06-2021 filed by the Authorized Representative of the assessee, we note that the assessee wishes to withdraw both the appeals in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

3.

Shri Mahadevan A.M. Krishanan, the ld. DR has no objection in case the assessee wishes to withdraw both the appeals.

4.

In view of the request made by the assessee, both the appeals are dismissed as withdrawn.

Order pronounced in the open court on 26th July, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 26th 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)-1, Kolhapur 4. The Pr. CIT-1, 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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