What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT for assessment year 2014-15. The assessee later received Form No. 3 under the Vivad Se Vishwas Scheme, indicating a settlement of the dispute.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal after opting for the Vivad Se Vishwas Scheme.

Kumud Drugs Private Limited vs ACIT | ITAT Pune 2021

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

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte (withdrawal application)

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)-2, Kolhapur. 4. The Pr. CIT-2, Kolhapur. 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.

KUMUD DRUGS PRIVATE LIMITED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments