ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, NASHIK vs. SHREE TIRUMALA BUILDERS, NASHIK

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ITA 2350/PUN/2017Status: DisposedITAT Pune29 June 2021AY 2014-152 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal filed by the Revenue as withdrawn, granting liberty to restore it if the assessee fails to settle disputes under the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee wished to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of the Revenue's appeal due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Respondent: Shri S.P. Walimbe

आदेश / ORDER This appeal by the Revenue against the order dated 13-07-2017 passed by the Commissioner of Income Tax (Appeals)-2, Nashik [„CIT(A)‟] for assessment year 2014-15.

2.

On perusal of the letter dated 28-06-2021 filed by the respondent assessee, we note that the respondent assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

3.

Shri S.P. Walimbe, the ld. DR prayed for liberty to restore the appeal in case the assessee fails to settle the disputes covered by Vivad Se Vishwas Scheme. Accordingly, liberty is given to the appellant revenue.

4.

In the result, the appeal of Revenue is dismissed as withdrawn.

Order pronounced in the open court on 29th June, 2021.

1.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th June, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-2, Nashik 4. The Pr. CIT-2, Nashik ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

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