What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee wished to withdraw their appeal before the ITAT. This was due to opting for resolution under the Direct Tax Vivad Se Vishwas Act, 2020, and having filed the necessary declaration and received a certificate.

What were the issues?

Whether the assessee can withdraw their appeal after opting for resolution under the Vivad Se Vishwas Act.

Late Shri Babanlal Bhikulal… vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Ganoo

Hearing: 29.01.2021Pronounced: 22.02.2021

आदेश / ORDER PER BENCH:

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Nashik dated 28.10.2014 for the assessment year 2002- 03 as per the grounds of appeal on record.

The Ld. AR for the assessee through video conference submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application dated 29.01.2021 along with Form-3 in this regard by stating as follows:

“ 1. The appellant submits that he has filed a declaration under Vivad Se vishwas Scheme on 12/10/2020 before the Hon’ Designated Authority regarding aforesaid both the appeals.

2. This is to intimate you that certificate in Form 3 under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020 is issued by the learned Designated Authority PCIT Nashik 1 on 22.01.2021. Copy of the same is enclosed for your information and records.

3. In view of the above, the impugned both the appeals referred above may pleased be treated as withdrawn.”

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 Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.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 22nd day of February, 2021. Sd/- Sd/- WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 22nd February, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-2, Nashik.

The Pr. CIT-2, Nashik , आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 29.01.2021 Sr.PS/PS 2 Draft placed before author 29.01.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

LATE SHRI BABANLAL BHIKULAL AGRAWAL,JALGAON vs. INCOME-TAX OFFICER,

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