What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad Se Vishwas scheme and had filed the necessary application. The appeals were dismissed as withdrawn.

The assessee filed four appeals before the ITAT for assessment years 2012-13 to 2015-16. The assessee subsequently opted for the Vivad Se Vishwas scheme to settle pending tax disputes.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas scheme.

M/S. Wilo Mather and Platt Pumps… vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Nishant Shah &, Smt. Survi Kole

For Respondent: Shri Sandeep Garg

Hearing: 09.02.2021Pronounced: 09.02.2021

आदेश / ORDER These four appeals preferred by the assessee emanates from the different directions of the Ld. Dispute Resolution Panel (DRP)-3, Mumbai dated 17.11.2016, 24.08.2017, 30.07.2018 & 30.08.2019 for the assessment years 2012-13, 2013-14, 2014-15 & 2015-16 respectively as per the grounds of appeal on record.

The Ld. AR for the assessee submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme and has filed an application on 09.02.2021 along with Form-3 in this regard by stating as follows:

“Name : Wilo Mather & Platt Pumps Private Limited PAN: AABCD3568L Subject : Application for withdrawal of appeals pursuant to receipt of Form 3 under Direct Tax Vivad Se Vishwas Act, 2020 Appeal No.745/PUN/2017, 3039/PUN/2017, 1710/PUN/2018 and 2078/PUN/2019 This is in reference with the hearing scheduled before your Honours on 09th February, 2021 for the AY 2012-13, 2013-14, 2014-15 & 2015-16 In this regard, it is humbly submitted that the Appellant has opted for the Vivad Se Vishwas Scheme with a view to settle the pending tax on the vivid se Vishwas Scheme from the designated authority determing the total tax arrears payable under Form-3. Accordingly, Honors. Enclosed is the withdrawal application along with the relevant annexures for your Honour’s perusal. We trust the Hon’ble members shall accede to our request and oblige”.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessee are dismissed being withdrawn.

3 Wilo Mather & Platt Pumps Pvt. Ltd. A.Ys.2012-13 to 2015-16

In the result, all the appeals of assessee are dismissed as withdrawn.

Order pronounced on 09th day of February, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 09th February, 2021 SB आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-13, Pune.

The Pr. CIT-5, Pune. , आयकर अऩीऱीय अधधकरण, “सी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “C” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy //

तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

4 Wilo Mather & Platt Pumps Pvt. Ltd. A.Ys.2012-13 to 2015-16

Date 1 Draft dictated on 09.02.2021 Sr.PS/PS 2 Draft placed before author 09.02.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

M/S. WILO MATHER AND PLATT PUMPS PVT.LTD,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10, PUNE

What did the Tribunal hold?

What were the facts?

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