RAMESH GOVIND WABLE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE
What did the Tribunal hold?
The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee subsequently filed an application 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The primary issue was whether the appeal should be permitted to be withdrawn due to settlement under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, PUNE
Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), Pune – 3 dated 31.10.2017 for the Assessment Year 2014-15.
Before us, the appellant filed an application dated nil 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 Accordingly, the appeal stands dismissed as withdrawn.
In the result, the appeal filed by the assessee is dismissed as withdrawn.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 3rd day of February, 2021.
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