What did the Tribunal hold?

The Tribunal permitted the assessees to withdraw their appeals. The appeals were dismissed as withdrawn by the Tribunal.

A batch of appeals were filed by various assessees before the ITAT, Pune. The assessees had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessees can withdraw their appeals after opting for resolution under the Vivad Se Vishwas Act.

Leena Shankar Ahuja, Kolhapur vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Vikas Agarwal, Shri Pramod Shingte

For Respondent: Shri Mahdevan A.M. Krishnan

Hearing: 19.03.2021Pronounced: 19.03.2021

आदेश / ORDER

This bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

The Ld. AR for the assessees through video conference 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

4 VSV Group of 18 Cases Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed respective withdrawal applications along with Form-3 in this regard. In some of the above appeals i.e. Sl. No. 1, 4, 5, 12,13,16,17 & 18, none appeared on behalf of the assessee. However, withdrawal applications along with Form-3 have been filed the assessee opting for Vivad Se Vishwas Scheme, 2020.

3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

In the result, all the appeals of assessees are dismissed as withdrawn.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 Sujeet/SB आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

Concerned CIT(Appeals) 4. Concerned CIT , आयकर अऩीऱीय अधधकरण, “एक सदस्य” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “SMC” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

5 VSV Group of 18 Cases

Date 1 Draft dictated on 19.03.2021 Sr.PS/PS 2 Draft placed before author 19.03.2021 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

LEENA SHANKAR AHUJA,KOLHAPUR vs. INCOME-TAX OFFICER, (CENTRAL), KOLHAPUR

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