What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's decision to utilize the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order for AY 2007-08. The assessee subsequently filed a withdrawal application stating they had opted for the 'Vivad Se Vishwas Scheme' and paid the disputed tax.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Chandrakant Manohar Haval… 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 Pramod Shingte (withdrawal application)

For Respondent: Shri Deepak Garg

Assessee by Shri Pramod Shingte (withdrawal application) Revenue by Shri Deepak Garg 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 30-06-2010 passed by the Commissioner of Income-tax (Appeals), Kolhapur in relation to the assessment year 2007-08.

Before us, the assessee has filed a letter dated Nil seeking permission to withdraw the appeal as he has applied for „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “I have filed the above mentioned appeal against the order of Commissioner of Income Tax (Appeals), Kolhapur for the A.Y. 2007-08. However, I have decided to avail the benefit of the Vivad Se Vishwas Act, 2020 for such appeal. We have already filed Form 1 & Form 2 under Vivad Se Vishwas Act and already paid the disputed tax as mentioned in Form 3. Therefore, I voluntarily withdraw the above mentioned appeal. I also waive all our rights which may otherwise be available to us in relation to the assessment made for the A.Y. 2007-08.”

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In the result, the appeal is dismissed as „withdrawn‟.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. 3. आयकर आयुक्त(अपील) / The CIT (Appeals), Kolhapur 4. The CIT-I/II, Kolhapur 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

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.

CHANDRAKANT MANOHAR HAVAL,KOLHAPUR vs. INCOME-TAX OFFICER, (CENTRAL), KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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