What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's successful application under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied under the Vivad Se Vishwas Scheme and received Form No. 3, indicating eligibility for settlement.

What were the issues?

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

Mahendra Vasant Sapre vs ITO | ITAT Pune 2021

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

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Sumit Suhanda

For Respondent: Shri Vitthal Bhosale

Assessee by Shri Sumit Suhanda (withdrawal application) Revenue by Shri Vitthal Bhosale Date of hearing 19-03-2021 Date of pronouncement 19-03-2021 आदेश / ORDER This appeal by the assessee is directed against the order dated 20-04-2015 passed by the Commissioner of Income-tax (Appeals)-13, Pune in relation to the assessment year 2011-12.

Before us, the ld. AR has filed a letter dated 16-12-2020 seeking permission to withdraw the appeal as the assessee had received Form No.3 under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under :

The above mentioned appeal is pending before Hon. ITAT. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020. Appellant has also received Form-3 from the learned CIT (IT and TP), Pune. Copy of Form-3 is enclosed herewith. Considering the fact, appellant requests the Honorable Bench to kindly allow appellant to withdraw the present appeal and oblige.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw the appeal.

In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 19th March, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 19th March, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order is forwarded to : अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. आयकर आयुक्त(अपील) / The CIT (Appeals)-13, Pune 4. The CIT(IT/TP study report), Pune ववभधगीय प्रनिनिधर्, आयकर अपीऱीय अधर्करण, पुणे “B” / 5. DR „B‟, ITAT, Pune; गधर्ा फधईऱ / Guard file. 6. //ue copy // आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 19-03-2021 Sr.PS 2. Draft placed before author 19-03-2021 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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.

MAHENDRA VASANT SAPRE,PUNE vs. INCOME-TAX OFFICER,

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments