What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn by the Tribunal.

The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeal). The assessee later sought permission to withdraw the appeal. The reason for withdrawal was that the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

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

Softcon System Pvt. Ltd vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Sachin Jaiswal

Hearing: 03.03.2021Pronounced: 03.03.2021

आदेश / ORDER

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeal) – 1, Nashik dated 02.05.2017 for the assessment year 2013-14.

Before us, the appellant filed a letter dated 02.02.2021 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, Pune – 3.

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

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 Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 3rd day of March, 2021.

SOFTCON SYSTEM PVT. LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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