What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed three appeals for Assessment Year 2014-15. The assessee subsequently sought permission to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Bharat Suvalal Desdala vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri Suresh Khandelwal

Hearing: 03.02.2021Pronounced: 03.02.2021

आदेश / ORDER

The three appeals filed by the assessee are directed against the order of the ld. Commissioner of Income Tax (Appeals) – 10, Pune dated 15.10.2019 for the Assessment Year 2014-15 for the quarters mentioned.

Before us, the appellant filed a letter dt.12.01.2021 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 the ld.CIT(TDS), Pune.

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 Accordingly, the appeals stand dismissed as withdrawn.

In the result, the three appeals filed by the assessee are dismissed as withdrawn.

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

BHARAT SUVALAL DESDALA,PUNE vs. ACIT(CPC) TDS, GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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