ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - DHULE, DHULE vs. JAWAHAR SHETKARI SAH. SOOT GIRNI LTD, DHULE

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ITA 1181/PUN/2019Status: DisposedITAT Pune08 June 2021AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the assessee's appeal and dismissed it. The Revenue's appeal was also dismissed as withdrawn with the liberty to restore it if needed.

What were the facts?

The assessee wished to withdraw its appeal as it opted for resolution under the Vivad Se Vishwas Act, 2020. The Revenue also agreed to withdraw its appeal under certain conditions.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the respective parties.

Which sections of the Income-tax Act were involved?

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 S.S. VISWANETHRA RAVI

For Respondent: Shri Deepak Garg
Hearing: 08.06.2021Pronounced: 08.06.2021

Heard together (2 matters)

ITA No. 1163/PUN/2019
ITA No. 1181/PUN/2019

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

आदेश / ORDER

1.

These cross-appeals preferred by the assessee and the Revenue emanates from the common order of the Ld. CIT(Appeal)-1, Nashik dated 21.05.2019 for the assessment year 2011-12 as per the grounds of appeal on record.

2.

With regard to the assessee‟s appeal in the assessee submitted that he wants to withdraw the grounds of appeal 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 have filed withdrawal application along with Form-3 in this regard.

3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. However, with respect to the Revenue‟s appeal in Ld. DR submitted that the Revenue is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

4.

After hearing the parties herein, we permit the withdrawal of the appeal filed by the assessee and hence, appeal of the assessee is dismissed being withdrawn. We also dismiss the appeal of the Revenue as withdrawn with the condition that the Revenue is at liberty to file an application to restore the appeal before this Tribunal.

5.

In the result, both, the appeal of the assessee and appeal of the Revenue are dismissed as withdrawn.

Order pronounced on 08th day of June, 2021. Sd/- Sd/- S.S. VISWANETHRA RAVI INTURI RAMA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददनांक / Dated : 08th June, 2021 SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeal)-1, Nashik.

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