What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed seven appeals against orders from the Commissioner of Income Tax (Appeals). The assessee subsequently sought to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals, which they sought to do under the Vivad Se Vishwas Scheme.

Kachhi Properties, Satara vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

Hearing: 03.03.2021Pronounced: 03.03.2021

आदेश / ORDER

The bunch of seven appeals filed by the assessee are directed against two separate orders passed by the Commissioner of Income Tax (Appeals) – Pune - 10 dated 09.10.2019 for the assessment years and quarters mentioned above.

Before us, the appellant filed a letter dated 17.02.2021 seeking permission to withdraw the captioned appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copies of Form No.3 issued by the Commissioner of Income Tax, TDS, Pune.

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

In the circumstances, we hereby grant permission to the appellant to withdraw the appeals. Accordingly, the appeals stand dismissed as withdrawn.

In the result, all the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on 3rd day of March, 2021.

KACHHI PROPERTIES,SATARA vs. ACIT, CPC, TDS, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments