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 The appeal was dismissed as withdrawn based on the assessee's application and no objection from the revenue.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme' and received Form No. 3.

What were the issues?

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

Dada Appa Patil HUF, Kolhapur 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 S.P. Walimbe

आदेश / ORDER This appeal by the assessee is directed against the order dated 13-06-2017 passed by the Commissioner of Income-tax (Appeals)-2, Kolhapur in relation to the assessment year 2008-09. 2. Before us, the assessee has filed a letter dated Nil 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 :

We have opted for the Direct Taxes Vivad Se Vishwas Scheme in respect of the above appeal. Accordingly we have been issued Form No.3 by the Pr.CIT, in response to our application. We accordingly intend to withdraw our above referred appeal. We request your honour to kindly allow us to withdraw our above referred 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In the result, the appeal is dismissed as „withdrawn‟.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 16th March, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 16th 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, Kolhapur 4. The Pr.CIT-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 16-03-2021 Sr.PS 2. Draft placed before author 16-03-2021 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.

DADA APPA PATIL HUF,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2, ICHALKRANJI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments