SAI CONSTRUCTIONS PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1 (1), PUNE

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ITA 1528/PUN/2019Status: DisposedITAT Pune25 June 2021AY 2012-134 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 noted that the Revenue had no objection to the withdrawal applications. Therefore, the Tribunal permitted the withdrawal of the appeals.

What were the facts?

A group of 7 assessees filed appeals before the ITAT. The assessees subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. They filed applications to withdraw their appeals.

What were the issues?

Whether the assessees' appeals should be dismissed as withdrawn due to their opting for resolution under the Vivad Se Vishwas Act.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, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri P.D. Kudva, Shri V.L Jain
For Respondent: Shri Sudhendu Das
Hearing: 25.06.2021

आदेश / ORDER

1.

These bunch of 7 appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

2.

In all these above captioned appeals, Ld. Counsel for the assessee submitted that the assessee wants to withdraw the grounds of 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 Appeals of assessees are dismissed being withdrawn.

3 VSV Group of 7 cases

4.

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 25th day of June, 2021. Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 25th June, 2021 SB

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