What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a withdrawal application stating that the issue was settled under the Vivad Se Vishwas Scheme, 2020.

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.

Urmila Sanjay Yenpure vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

Hearing: 15.02.2021Pronounced: 15.02.2021

Assessee by : (Withdrawal Application filed). Revenue by : Shri Sudhendu Das 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) – 3, Pune dated 22.10.2019 for the Assessment Year 2014-15.

Before us, the appellant filed a letter dated 01.02.2021 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 – 2.

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 Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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

URMILA SANJAY YENPURE,PUNE vs. INCOME-TAX OFFICER, WARD 3(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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