What did the Tribunal hold?

The tribunal permitted the withdrawal of the appeal as the assessee had opted for settlement under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

The assessee filed an appeal for Assessment Year 1996-97. The assessee subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for settlement under the Vivad Se Vishwas Act.

Panjabi Teckchand V vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Snehal Bote

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), Pune – 10 dated 28.07.2017 for the Assessment Year 1996-97.

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 28.01.2021 along with Form-3 in this regard by stating as follows:

“ Ref. Panjabi Teckchand PAN :AFGPP2083M Appeal No.2208/PUN/2017 AY 1996-97 Sub : Application for withdrawal of appeal With respect to the above referred appeal, the appellant has opted for the Direct tax Vivad Se vishwas Act, 2020 (DTVSV Act) to settle the dispute pending before your Honours,. In accordance with Rule 3 of the Direct Tax Vivad Se vishwas Rules, 2020 ( The Rules’) on 10.09.2020. Copy of the same is attached herewith as Annexure-1 for your Honour’s ready issued Form 3 in accordance with Rule 3 of the Rules on 13/01/2021 which was received by the appellant on 09/12/2020. Copy of the same is attached herewith as annexure 2 . In view of the above and in accordance with Section 4(3) of the DTVSV Act, the appellant is hereby withdrawing the current appeal filed on 08/12/2017.”

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 Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.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)-10, Pune.

The Pr. CIT-5, 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.

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

PANJABI TECKCHAND V,PUNE vs. INCOME-TAX OFFICER, WARD - 8(3), PUNE

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