What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed two appeals before the ITAT for assessment years 2008-09 and 2009-10. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT after opting for resolution under the Vivad Se Vishwas Act.

Vivek Ramchandra Pradhan vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Prayag Jha

For Respondent: Shri Mahadevan A M Krishnan

Hearing: 21.04.2021Pronounced: 21.04.2021

आदेश / ORDER

These two appeals preferred by the assessee emanates from the different orders of the Ld. CIT(Appeals), Pune-11 dated 04.12.2018 for the assessment years 2008-09 & 2009-10 as per the grounds of appeal on record.

The Ld. AR for the assessee submitted that the assessee 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 Appeals of assessee are dismissed being withdrawn.

In the result, appeals of the assessee are dismissed as withdrawn.

VIVEK RAMCHANDRA PRADHAN,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (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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