What did the Tribunal hold?

The assessee's representative requested permission to withdraw all the appeals due to the settlement under the Vivad Se Vishwas Scheme. The Tribunal, with no objection from the revenue, allowed the withdrawal request.

The assessee filed four appeals before the ITAT for various assessment years. The assessee subsequently applied for the 'Vivad Se Vishwas Scheme' and received Form No. 3.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Prataprao Dattatray Khandave vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte

For Respondent: Shri S.P. Walimbe

आदेश की प्रतिलऱपि अग्रेपिि / Copy of the Order forwarded to : अपीऱधर्थी / The Appellant. 1. प्रत्यर्थी / The Respondent 2. 3. The CIT (Appeals), Pune-5, Pune. 4. The Pr. CIT, Pune-4, Pune. ववभधगीय प्रनिनिधर्, आयकर अपीऱीय अधर्करण, “एक-सदस्य” बेंच, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गधर्ा फ़धइऱ / Guard File. 6. आदेशानुसार/ BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 23-04-2021 Sr.PS 2. Draft placed before author 23-04-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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.

PRATAPRAO DATTATRAY KHANDAVE,PUNE vs. INCOME-TAX OFFICER, WARD - 12(3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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