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 The appeal was accordingly dismissed as withdrawn.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. The assessee had filed an application and was in the process of making the tax payment.

What were the issues?

Whether an appeal can be withdrawn by the assessee in light of opting for resolution under the Vivad Se Vishwas Act.

Ragbirsingh M. Rajpal vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri P.D. Kudva

For Respondent: Shri Vitthal Bhosale

Hearing: 29.01.2021Pronounced: 22.02.2021

आदेश / ORDER PER BENCH :

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 8, Pune dated 27.02.2017 for the Assessment Year 2013-14.

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 25.01.2021 along with Form-3 in this regard by stating as follows:

2 ITA N0.1085/PUN/2017 A.Y. 2013-14

“ Appeal No.1085/PUN/2017 A.Y.2013-14 The above appeal is fixed for hearing on 29.01.2021 In response to the assessee’s application on 21.08.2020 in Form 1 & 2 as per the provisions of Direct Tax Vivad Se Vishwas Act, 2020, the assessee has received Form 3 from the Pr. CIT accepting the application (Copy enclosed). The assessee is in the process of making payment of tax and expects to clear the same in February, 2021. We request for an adjournment till 28.02.2021.”

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 Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.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 पुणे / Pune; दिन ांक / Dated : 22nd February, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अपीऱ र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2.

3. The CIT(Appeals)-8, Pune.

The Pr. CIT-3, Pune , आयकर अपीऱीय अधिकरण, “बी” बेंच, 5. विभ गीय प्रतितनधि पुणे / DR, ITAT, “B” Bench, Pune. ग र्ड फ़ इऱ / Guard File. 6. आिेश नुस र / BY ORDER, // True Copy // तनजी सधचि / Private Secretary आयकर अपीऱीय अधिकरण, पुणे / ITAT, Pune.

3 ITA N0.1085/PUN/2017 A.Y. 2013-14

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

RAGBIRSINGH M. RAJPAL,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, PUNE

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What were the facts?

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