What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(Appeals). The assessee later sought permission to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

M/S. Anshul Builders and… vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri S.N. Puranik

Hearing: 04.03.2021Pronounced: 04.03.2021

आदेश / ORDER

The appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 12, Pune dated 21.08.2019 for the assessment year 2015-16.

Before us, the appellant filed letter dated 18.02.2021 seeking permission to withdraw the appeals on the ground that the issue involved in these appeals stand settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copies of Form No.3 issued by the Principal Commissioner of Income Tax (Central), Pune.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 4th day of March, 2021.

M/S. ANSHUL BUILDERS AND DEVELOPERS LLP, (EARSTWHILE M/S. ANSHUL DEVELOPERS),PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2 (4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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