VENKAT NAMDEO MANE,PUNE vs. INCOME-TAX OFFICER, WARD - 7(3), PUNE

ITA 2333/PUN/2017Status: DisposedITAT Pune16 July 2021AY 2013-143 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 assessee requested permission to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal for Assessment Year 2013-14. Subsequently, the assessee received a Certificate under the Direct Tax Vivad Se Vishwas Scheme, 2020, for the said assessment year.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme Act 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Vitthal Bhosale

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

Date 1. Draft dictated on 22-07-2021 Sr.PS 2. Draft placed before author 22-07-2021 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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