What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT for the assessment year 2010-11. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal after opting for resolution under the Vivad Se Vishwas Act.

Honeywell Turbo Technologies… vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Rajendra Agiwal

For Respondent: Shri Mahadevan AM Krishnan

Hearing: 01.04.2021Pronounced: 01.04.2021

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals)-13, Pune. 4. The Pr. CIT-5, Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “सी” बेंच, 5. पुणे / DR, ITAT, “C” Bench, Pune. गार्ा फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 01.04.2021 Sr.PS/PS 2 Draft placed before author 01.04.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

HONEYWELL TURBO TECHNOLOGIES (INDIA) PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, (IT),CIRCLE -1, 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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