What did the Tribunal hold?

The assessee requested to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

The assessee filed an appeal for assessment year 2010-11. Subsequently, the assessee received Form No.3 under the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Madhusudan Dattatray Ganu vs ITO | ITAT Pune 2021

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

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

For Appellant: Shri Sachin Jaiswal (withdrawal application)

For Respondent: Shri S.P. Walimbe

Assessee by Shri Sachin Jaiswal (withdrawal application) Revenue by Shri S.P. Walimbe Date of hearing 18-03-2021 Date of pronouncement 18-03-2021 आदेश / ORDER This appeal by the assessee is directed against the order dated 14-09-2017 passed by the Commissioner of Income-tax (Appeals), Pune-3 in relation to the assessment year 2010-11.

Before us, the assessee has filed a letter dated 08-03-2021 seeking permission to withdraw the appeal as she 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 :

Mohini Ganu L/H of Shri Madhusudan Dattatray Ganu

I, in capacity of legal heir of Mr. Madhusudan Ganu, had applied under the Direct Tax Vivad Se Vishwas Act, 2020 for AY 2010-11 and have also received Form-3 from the learned PCIT. Copy of Form-3 is attached herewith and is marked as Annexure-2. Considering the fact, appellant requests the Honorable Bench to kindly allow me 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 assessee to withdraw the appeal.

In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 18th March, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 18th March, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order is forwarded to : अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. आयकर आयुक्त(अपील) / 3. The CIT (Appeals), Pune-3 4. The Pr.CIT-2, Pune ववभधगीय प्रनिनिधर्, आयकर अपीऱीय अधर्करण, पुणे “A” / 5. DR „A‟, ITAT, Pune; गधर्ा फधईऱ / Guard file. 6. //ue copy // आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Mohini Ganu L/H of Shri Madhusudan Dattatray Ganu

Date 1. Draft dictated on 18-03-2021 Sr.PS 2. Draft placed before author 18-03-2021 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.

MADHUSUDAN DATTATRAY GANU,PUNE vs. INCOME-TAX OFFICER, WARD - 3(4), PUNE

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