THERMAX LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10, PUNE

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ITA 1639/PUN/2018Status: DisposedITAT Pune23 June 2021AY 2007-083 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 due to opting for the Vivad Se Vishwas scheme. The Revenue had no objection, and the tribunal permitted the withdrawal.

What were the facts?

The assessee filed four appeals before the ITAT for assessment years 2006-07 to 2009-10. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee is entitled to withdraw appeals filed before the ITAT in light of opting for the Vivad Se Vishwas scheme.

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 Respondent: Shri Vitthal Bhosale
Hearing: 07.07.2021Pronounced: 07.07.2021

आदेश / ORDER These four appeals preferred by the common assessee emanates from the different orders of the Ld. CIT(Appeals)-6, Pune dated 30.08.2018 for the assessment years 2006-07 to 2009-10 as per the grounds of appeal on record.

2.

In all these appeals captioned above, the assessee submitted that he 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 withdrawal applications along with Form-3 in this regard.

1.

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 Appeals of assessee are dismissed being withdrawn.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In the result, all the appeals of the assessee are dismissed as withdrawn. Order pronounced on 07th day of July, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 07th July, 2021 SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT (Appeals)-6, Pune.

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