M/S. SONIGARA JEWELLERS PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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ITA 463/PUN/2017Status: DisposedITAT Pune06 July 2021AY 2012-134 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn by the Tribunal.

What were the facts?

The assessee filed two appeals before the ITAT for the assessment year 2012-13. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw their pending appeals before the ITAT due to opting for settlement 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 R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Kalyanam Srinivasan
For Respondent: Shri S.P Walimbe
Hearing: 06.07.2021Pronounced: 06.07.2021

Heard together (2 matters)

ITA No. 463/PUN/2017
ITA No. 356/PUN/2020

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

आदेश / ORDER

1.

These two appeals preferred by the assessee emanates from the different orders of the Ld. CIT(Appeals)-4, Pune dated 30.12.2016 and 31.01.2020 respectively for the assessment year 2012-13 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 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 Appeals of assessee are dismissed being withdrawn.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In the result, both the appeals of assessee are dismissed as withdrawn. Order pronounced on 06th day of July, 2021.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 06th July, 2021. SB

ITA No.356/PUN/2020 A.Y.2012-13

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