What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had filed an application under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed five appeals before the ITAT for assessment years 2005-06 to 2009-10. The assessee subsequently filed applications seeking withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee could withdraw their appeals before the ITAT due to participation in the Vivad Se Vishwas Scheme.

The Residency Club, Kolhapur vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT

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

For Respondent: Shri Vitthal Bhosale

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-2, Kolhapur 4. The Pr. CIT-2, Kolhapur 5. DR, ITAT, ‘B’ Bench, Pune गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,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 JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/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.

THE RESIDENCY CLUB,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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