What did the Tribunal hold?

The assessee requested to withdraw the appeals based on the Vivad Se Vishwas Scheme settlement. The Revenue did not object to the withdrawal.

The assessee filed five appeals before the ITAT for assessment years 2005-06 to 2009-10. The assessee subsequently filed a declaration under the Vivad Se Vishwas Scheme and obtained a certificate from the Designated Authority.

What were the issues?

Whether the appeals should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Gajanan Sadashiv Koli, Sangli vs ACIT | ITAT Pune 2021

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

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

For Appellant: Shri Sunil Ganoo

For Respondent: Shri S.P. Walimbe

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-1, Kolhapur 4. The PCIT-1, Kolhapur 5. DR, ITAT, ‘B’ Bench, Pune गाड� फाईल / Guard file. 6.

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

Date 1. Draft dictated on 20-07-2021 Sr.PS 2. Draft placed before author 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.

GAJANAN SADASHIV KOLI,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, SANGLI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments