M/S. ANAND SHELTER, DEVELOPERS AND BUILDERS PVT. LTD.,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,

ITA 1606/PUN/2015Status: DisposedITAT Pune13 May 2021AY 2011-123 pages

AI SummaryDismissed

What did the Tribunal hold?

The assessee was permitted to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme. The revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad se Vishwas (VsV) Scheme and received Form 3. The assessee then filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal after opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT

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

For Respondent: Shri Sudhendu Das

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

M/s. Anand Shelter, Developers and Builders Pvt. Ltd.,

Date 1. Draft dictated on 13-05-2021 Sr.PS 2. Draft placed before author 13-05-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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