What did the Tribunal hold?

The tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee subsequently filed an application to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Mahesh Murlidhar Punde vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

Hearing: 11.03.2021Pronounced: 11.03.2021

आदेश / ORDER

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 12, Pune on 28.03.2018 in relation to the assessment year 2014-15.

Before us, the assessee filed a letter dated 24.02.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax (Central), Pune.

3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

4. In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 11th March, 2021.

Sd/- Sd/- (S.S. VISHWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे / Pune; �दनांक / Dated : 11th March, 2021. Yamini आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : आदेश क� �ितिलिप अ�ेिषत आदेश क� �ितिलिप अ�ेिषत अपीलाथ� / The Appellant. 1. 2. ��यथ� / The Respondent.

The Commissioner of Income Tax (Appeals)-12, Pune.

Pr.Commissioner of Income Tax, Central, Pune 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “बी” ब�च, पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy //

Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

MAHESH MURLIDHAR PUNDE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(3), PUNE

What did the Tribunal hold?

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What were the issues?

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