What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. Consequently, all the appeals were dismissed as withdrawn.

The assessee sought to withdraw all their appeals before the ITAT. This withdrawal was requested because the assessee had received Form No. 3 under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals due to opting for the Vivad Se Vishwas Scheme.

M/S Omshriniwas Extrucions 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 Respondent: Shri S.P. Walimbe

Ms. Mayuri Kulkarni Assessee by (withdrawal application) Revenue by Shri S.P. Walimbe Date of hearing 17-03-2021 Date of pronouncement 17-03-2021 आदेश / ORDER This batch of appeals by the same assessee are directed against respective orders, all dated 13-12-2019 passed by the Commissioner of Income-tax (Appeals)-2, Pune in relation to the assessment years 2007-08 to 2011-12.

Before us, the ld. AR has filed common letters dated 09-03-2021 seeking permission to withdraw all the appeals as the assessee 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 filed in read as under:

The above referred appeal is filed by appellant before the Honorable Bench. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020. Appellant has also received Form-3 from the learned PCIT. Copy of Form-3 is enclosed herewith. Considering the fact, appellant requests the Honorable Bench to kindly allow the appellant 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 ld. AR to withdraw all the appeals.

In the result, all the appeals are dismissed as „withdrawn‟. Order pronounced in the Open Court on 17th March, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 17th 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)-2, 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 17-03-2021 Sr.PS 2. Draft placed before author 17-03-2021 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.

M/S OMSHRINIWAS EXTRUCIONS,PUNE vs. DCIT, CIRCLE -6, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments