What did the Tribunal hold?

The Tribunal noted that the assessees wished to withdraw their appeals as they had filed applications under the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

Three separate appeals were filed by different assessees for different assessment years. All assessees requested to withdraw their appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Vishwas Scheme.

Sandesh Kade, Solapur vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe, Shri Deepak Garg

आदेश / ORDER PER BENCH :

These three appeals by different assessees for the different assessment years mentioned in the caption are directed against the orders of Commissioner of Income Tax (Appeals).

2 2. We find that all the assessees wish to withdraw the appeals in view of having filed applications under Vivad Se Vishwas Scheme.

The ld. DR has no objection in case all the assessees wish to withdraw the appeals.

In view of the request made by the assessees all the appeals are dismissed as withdrawn.

Order pronounced in the open court on 25th February, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददन ांक / Dated : 25th February, 2021. RK आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अऩीऱ थी / The Appellant. 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त (अऩीऱ) / The CIT(A) concerned 3. आयकर आयुक्त / The CIT concerned 4. विभ गीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इऱ / Guard File. 6. आदेश नुस र / BY ORDER, // True Copy//

तनजी सधचि / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

SANDESH KADE,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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