What did the Tribunal hold?

The tribunal granted permission to the assessee to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee later filed a letter seeking to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal if the issue is settled under the Vivad Se Vishwas Scheme.

Sushma Manohar Zole, Kolhapur vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Pramod Shingte

Hearing: 15.02.2021Pronounced: 15.02.2021

Assessee by : Shri Pramod Shingte (Withdrawal Application filed). Revenue by : Shri Vitthal Bhosale सुनवाई क� तारीख / Date of Hearing : 15.02.2021 घोषणा क� तारीख / Date of Pronouncement : 15.02.2021 आदेश आदेश / ORDER आदेश आदेश

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 2, Kolhapur dated 04.07.2018 for the Assessment Year 2011-12.

Before us, the appellant filed a letter dated 05.02.2021 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. The appellant also filed copy of Form No.3 issued by Principal Commissioner of Income Tax, Pune – 1.

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 Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 this 15th day of February, 2021.

SUSHMA MANOHAR ZOLE,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2, ICHALKRANJI

What did the Tribunal hold?

What were the facts?

What were the issues?

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