M/S. J.K. HOUSING DEV. CORPORATION,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4 (6), PUNE

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ITA 1098/PUN/2019Status: DisposedITAT Pune08 July 2021AY 2010-114 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 to withdraw the appeals, and the revenue had no objection. The tribunal permitted the withdrawal of the appeals.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2009-10, 2011-12, and 2010-11. The assessee later opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be withdrawn by the assessee in light of opting for resolution under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Smt. Deepa Khare
For Respondent: Shri S.P Walimbe
Hearing: 08.07.2021Pronounced: 08.07.2021

Heard together (3 matters)

ITA No. 1015/PUN/2016
ITA No. 1016/PUN/2016
ITA No. 1098/PUN/2019

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

आदेश / ORDER The appeals in & ITA No.1016/PUN/2016 preferred by the common assessee emanates from the different orders of the Ld. CIT(Appeals), Pune-10 dated 02.03.2016 for the assessment years 2009- 10 & 2011-12 as per the grounds of appeal on record.

1.

The appeal in Ld. CIT(Appeals)-3, Pune dated 27.02.2015 for the assessment year 2010-11 as per the grounds of appeal on record.

2.

The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed respective withdrawal applications dated 19.03.2021 along with Form-3 in this regard.

3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessee are dismissed being withdrawn.

4.

In the result, all the appeals of assessee are dismissed as withdrawn. Order pronounced on 08th day of July, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 08th July, 2021 SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

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