RASIKLAL MANIKCHAND DHARIWAL (HUF),PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE

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ITA 458/PUN/2018Status: DisposedITAT Pune12 July 2021AY 1999-20003 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 permitted the assessee to withdraw the appeals. However, it was clarified that if the Vivad Se Vishwas application is disapproved, the assessee can seek restoration of the appeals.

What were the facts?

The assessee sought to withdraw appeals for assessment years 1998-99 and 1999-2000. The reason for withdrawal was that the issues involved were settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Sumit Sohanda / Shri Kishor Phadke
Hearing: 12.07.2021Pronounced: 12.07.2021

Heard together (2 matters)

ITA No.457/PUN/2018
ITA No.458/PUN/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

1.

These are the appeals filed by the assessee directed against the common order of the learned Commissioner of Income Tax (Appeals) – 13, Pune dated 29.12.2017 for the assessment years 1998-99 and 1999-2000.

2.

Before us, Shri Kishore Phadke, the learned Authorised Representative of the assessee filed a letter dt.10.07.2021 seeking permission to withdraw the respective appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The Ld.A.R. submitted that though they received Form – 3, due to some technical reason, they had applied for rectification of Form - 3 and the same is under process. Ld.A.R. further submitted that the assessee is ready to withdraw the appeals under the circumstances if a conditional order is passed to that effect.

3.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeals. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeals before this Tribunal.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced on 12th day of July, 2021.

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