What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme. The revenue had no objection to the withdrawal.

The assessees in these appeals opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. They filed applications to withdraw their grounds of appeal before the ITAT.

What were the issues?

Whether the assessees are entitled to withdraw their appeals before the ITAT after opting for the Vivad Se Vishwas scheme.

Dilip Thomas Ittyera vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri S.P Walimbe

Hearing: 07.04.2021Pronounced: 07.04.2021

आदेश / ORDER

These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

In all these above captioned appeals, the assessees 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 respective withdrawal applications along with Form-3 in this regard.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 07th day of April, 2021.

DILIP THOMAS ITTYERA,PUNE vs. INCOME -TAX OFFICER, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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