What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal of the appeal.

The assessee filed an appeal before the ITAT for the assessment year 2012-13. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they opt for resolution under the Vivad Se Vishwas Act.

Smt . Nazmalzharul Hasan Shaha… vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL, VP & SHRI S.S. VISWANETHRA RAVI, JM

For Appellant: Shri Pramod Shingte

Hearing: 29.04.2021Pronounced: 29.04.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Kolhapur dated 01.11.2017 for the assessment year 2012-13 as per the grounds of appeal on record.

The Ld. AR for the assessee submitted that the assessee 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 has filed withdrawal application along with Form-3 in this regard.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 29th day of April, 2021.

Sd/- Sd/- S.S. VISWANETHRA RAVI R.S. SYAL JUDICIAL MEMBER VICE-PRESIDENT ऩुणे / Pune; ददनाांक / Dated : 29th April, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-2, Kolhapur.

SMT . NAZMALZHARUL HASAN SHAHA,RATNAGIRI vs. INCOME-TAX OFFICER, WARD - 2, RATNAGIRI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments