UMAKANT PADAMJI ARPAL,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, AURANGABAD
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal as they had opted for the 'Vivad se Vishwas Scheme'.
What were the issues?
The primary issue was whether the assessee could withdraw the appeal after opting for the Vivad se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL
आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-2, Aurangabad 4. The Pr. CIT-2, Aurangabad िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6.
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