SHRI VINOD MALSIBHAI GADA,PUNE vs. ACIT CIRCLE-5, PUNE

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ITA 1913/PUN/2019Status: DisposedITAT Pune16 February 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee later sought permission to withdraw the appeal. This was because the issue involved was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal if the issue is settled under a scheme like Vivad Se Vishwas.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED, AM & SHRI S. S. VISWANETHRA RAVI, JM

Hearing: 16.02.2021Pronounced: 16.02.2021

आदेश / ORDER

1.

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) – 4, Pune dated 19.02.2019 for the Assessment Year 2010-11.

2.

Before us, the appellant filed a letter dated 15.02.2021 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-3.

3.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

4.

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 Accordingly, the appeal stands dismissed as withdrawn.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this the 16th day of February, 2021.

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