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Income Tax Appellate Tribunal, “C” BENCH, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER The appeal in preferred by the assessee emanates from the direction of the Ld. Dispute Resolution Panel-3, Mumbai dated 15.12.2016 for the assessment year 2012-13 as per the grounds of appeal on record.
The appeal in 27.11.2017 for the assessment year 2013-14 as per the grounds of appeal on record.
The Ld. Counsel for the assessee filed letters dated 18.03.2021 & 19.03.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020 and the assessee has received From-3. The assessee has noticed that there are certain differences between the amount payable/receivable as per Form-3 as per assessee’s working and therefore, the assessee is in discussion with the Assessing Officer and Principle Commissioner of Income Tax to reconcile the differences. The assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.
3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeals.
In view of the request made by the assessee, we permit the assessee to withdraw the appeals. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal.
In the result, both the appeals of the assessee are dismissed as withdrawn.
Order pronounced on 19th day of March, 2021. Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 19th March, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.
The CIT(Appeals)-13, Pune.