M/S. TIRUPATI BUILDERS & DEVELOPERS,JALAN vs. INCOME-TAX OFFICER, WARD -1(4), PARBHANI

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ITA 1508/PUN/2017Status: DisposedITAT Pune22 April 2021AY 2004-053 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 Tribunal permitted the withdrawal of the appeals.

What were the facts?

The assessee filed two appeals before the ITAT Pune for the assessment year 2004-05. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT after 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 S.S. VISWANETHRA RAVI

For Appellant: Shri Sanjeev Kumar Kabra
For Respondent: Shri Mahadevan A M Krishnan
Hearing: 22.04.2021Pronounced: 22.04.2021

आदेश / ORDER

1.

These two appeals preferred by the assessee emanates from the different orders of the Ld. CIT(Appeals)-1, Aurangabad dated 24.03.2017 for the assessment year 2004-05 as per the grounds of appeal on record.

2.

The Ld. AR 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 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 Appeals of assessee are dismissed being withdrawn.

4.

In the result, appeals of the assessee are dismissed as withdrawn. Order pronounced on 22nd day of April, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ददनांक / Dated : 22nd April, 2021. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeals)-1, Aurangabad.

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