What did the Tribunal hold?

The Tribunal granted the appellant's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed two appeals before the ITAT for Assessment Year 2013-14. The assessee subsequently filed an application seeking permission to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals due to settlement under the Vivad Se Vishwas Scheme.

Ghanekar Construction Pvt.Ltd vs CIT(A) | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

Hearing: 03.02.2021Pronounced: 03.02.2021

Heard together (2 matters)

ITA No.1309/PUN/2019

ITA No.1642/PUN/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

The two appeals filed by the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals) – 1, Pune dated 09.05.2019 and 108.07.2019, respectively, for the Assessment Year 2013-14.

Before us, the appellant filed a letter dt.22.01.2021 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 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 appeals.

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 Accordingly, the appeals stand dismissed as withdrawn.

In the result, the two appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on this 3rd day of February, 2021.

GHANEKAR CONSTRUCTION PVT.LTD,PUNE vs. COMMISSIONER OF INCOME-TAX, (APPEALS)-1, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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