What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. However, if the scheme application is disapproved, the assessee can apply to restore the appeal.

The assessee sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme. The scheme application was in process, and the assessee had not yet received the necessary form from the respondent.

What were the issues?

Whether the assessee can withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

Ramrao Dhondiba Pimple vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Respondent: Shri Sudhendu Das

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) – 9, Pune dated 24.03.2017 for the Assessment Year 2009-10.

Before us, the assessee filed a letter dated 28.01.2021 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 and the said application is in process and is waiting for acceptance of the same. The assessee did not get Form 3 from the Respondent. The assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

3. The Ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 22nd day of February, 2021.

Sd/- Sd/- (WASEEM AHMED) (PARTHA SARATHI CHAUDHURY ) लेखा सदस्य/ACCOUNTANT MEMBER न्याययक सदस्य/JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 22nd February, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अपीऱार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2.

The CIT(Appeals)-9, Pune 4. The Pr. CIT-5, Pune , आयकर अपीऱीय अधिकरण, “बी” बेंच, 5. विभागीय प्रतितिधि पुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशािुसार / BY ORDER, // True Copy // तिजी सधचि / Private Secretary आयकर अपीऱीय अधिकरण, पुणे / 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

RAMRAO DHONDIBA PIMPLE,PUNE vs. INCOME-TAX OFFICER, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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