What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The assessee can restore the appeal if the Vivad Se Vishwas application is disapproved.

The assessee filed an appeal for assessment year 2013-14. The assessee had also filed an application under the Vivad Se Vishwas Scheme, which was pending.

What were the issues?

Whether the assessee can withdraw the appeal due to pendency of Vivad Se Vishwas Scheme application.

Anil Vasantrao Tingre vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI WASEEM AHMED & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri C.H. Naniwadekar

Hearing: 28.01.2021Pronounced: 29.01.2021

PER PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals), Pune-5 dated 11.05.2017 for the assessment year 2013-14 as per the grounds of appeal on record.

The Ld. AR for the assessee by filing an application dated 27.01.2021 submitted that the assessee has filed application under Vivad Se Vishwas A.Y.2013-14

Scheme for the captioned year i.e. 2013-14 and the said application is in the process and is waiting for acceptance of the same. The assessee did not get Form 3 from the Respondent. The assessee is ready to withdraw this appeal under the circumstances if a conditional order is passed to that effect.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee, 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.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 29th day of January, 2021. WASEEM AHMED PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th January, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent.

2.3.

The CIT(Appeals), Pune-5. 4. The Pr. CIT, Pune-4. , आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, //// तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune. A.Y.2013-14

Date 1 Draft dictated on 28.01.2021 Sr.PS/PS 2 Draft placed before author 28.01.2021 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

ANIL VASANTRAO TINGRE,PUNE vs. INCOME-TAX OFFICER, WARD - 7(4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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