What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn after considering the assessee's submission and the Revenue's lack of objection.

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee later sought to withdraw the appeal as they had received Form No. 3 under the Vivad Se Vishwas Scheme.

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The primary issue was whether the assessee's appeal should be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Opus Software Solutions Pvt.Ltd vs DCIT | 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 Kiran Sanmane (withdrawal application)

For Respondent: Shri S.P. Walimbe

Assessee by Shri Kiran Sanmane (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 11-01-2019 passed by the Commissioner of Income-tax (Appeals)-3, Pune in relation to the assessment year 2014-15.

Before us, the assessee has filed a letter dated 05-03-2021 seeking permission to withdraw the appeal as it 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 : “The above referred appeal is pending before the Hon’ble “A” Bench. In this regard, we would like to submit that, we had applied for the Vivad Se Vishwas Scheme for the matter under consideration through Form-1 and consequently we have received Form-3 against the same vide Certificate No.826703490161220, dated 16/12/2020. Copy of the Form-3 is attached herewith. As such, we wish to withdraw the appeal.”

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In the result, the appeal is dismissed as „withdrawn‟.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)-3, Pune 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

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.

OPUS SOFTWARE SOLUTIONS PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

What did the Tribunal hold?

What were the facts?

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