GAJANAN SADASHIV KOLI,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, SANGLI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The assessee requested to withdraw the appeals, citing the settlement under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.
What were the facts?
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Whether the appeals should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
Vivad Se Vishwas 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
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.
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