PRAVIN MANILAL SANGHVI vs. INCOME-TAX OFFICER,

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ITA 2007/PUN/2013Status: DisposedITAT Pune28 May 2021AY 2009-102 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 permitted the assessee to withdraw the appeal. The assessee was granted liberty to revive the appeal if tax was not paid or if the scheme application was disapproved.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee later sought to withdraw the appeal, stating the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Nilesh Solanki
Hearing: 28.05.2021Pronounced: 28.05.2021

Assessee by : Shri Nilesh Solanki. (Withdrawal Letter filed). Revenue by : Shri Deepak Garg. सुनवाई क� तारीख / Date of Hearing : 28.05.2021 घोषणा क� तारीख / Date of Pronouncement : 28.05.2021 आदेश आदेश / ORDER आदेश आदेश

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – III, Pune dated 25.10.2013 for the Assessment Year 2009-10.

2.

Before us, the appellant filed a letter dt.26.05.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr.Commissioner of Income Tax, Pune – 3.

3.

The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

4.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal with the liberty to revive the appeal in case of non- payment of tax. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 28th day of May, 2021.

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