WATER FRONT CONDOMINIUM,PUNE vs. DY. CIT, CIRCLE-7, PUNE

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ITA 2049/PUN/2019Status: DisposedITAT Pune16 February 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2008-09. The assessee subsequently sought to withdraw the appeal, stating the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn if the underlying issue is settled under a tax settlement scheme.

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) – 5, Pune dated 08.11.2019 for the Assessment Year 2008-09.

2.

Before us, the appellant filed a letter dated 21.01.2021 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-4.

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 Accordingly, the appeal stands dismissed as withdrawn.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In the result, the appeal filed by the assessee is dismissed as withdrawn.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