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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI WASEEM AHMED, AM & SHRI S. S. VISWANETHRA RAVI, JM
आदेश / ORDER
The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 2, Aurangabad dated 19.03.2019 for the Assessment Year 2015-16.
Before us, the appellant filed a letter dated 08.12.2020 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 submitted that they have received Form – 3 from the competent authority. However, the assessee did not produce copy of Form-3 before us.
On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.
In view of the request made by the learned Authorised Representative, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open Court on this the 16th day of February, 2021.