What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. The assessee later applied under the Vivad Se Vishwas Scheme and received Form-3. The assessee then requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for the Vivad Se Vishwas Scheme.

Omshriniwas Extrusions 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 Vikas Agrawal (withdrawal application)

For Respondent: Shri S.P. Walimbe

आदेश / ORDER This appeal by the assessee is directed against the order dated 10-01-2017 passed by the Commissioner of Income-tax (Appeals)-4, Pune in relation to the assessment year 2012-13. 2. Before us, the ld. AR has filed a letter dated 09-03-2021 seeking permission to withdraw the appeal 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, 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 the appeal.

In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 15th March, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 15th 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)-4, Pune 4. The Pr.CIT-3, 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 15-03-2021 Sr.PS 2. Draft placed before author 15-03-2021 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.

OMSHRINIWAS EXTRUSIONS,PUNE vs. INCOME-TAX OFFICER, WARD - 6(2), PUNE

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