SIVASUBRAMANIAN NATARAJAN,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 13, PUNE
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT for the assessment year 2012-13. The assessee subsequently opted for the Vivad Se Vishwas scheme and filed an application for withdrawal of the appeal.
What were the issues?
The primary issue was whether the assessee could withdraw the appeal after opting for the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals), Pune-10 dated 23.08.2017 for the assessment year 2012-13 as per the grounds of appeal on record.
The Ld. AR for the assessee submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme and has filed an application on 08.03.2021 along with Form-3.
The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.
In the result, the appeal of assessee is dismissed as withdrawn.
Order pronounced on 09th day of March, 2021.
Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 09th March, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.
3. The CIT(Appeals), Pune-10.
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