What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Taxes Vivad Se Vishwas Scheme and received Form No. 3 from the Pr. CIT.

What were the issues?

Whether the assessee can withdraw an appeal after opting for the Vivad Se Vishwas Scheme.

Mangal Sachin Pawale vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte

For Respondent: Shri S. P. Walimbe

Date of hearing 27-01-2021 Date of pronouncement 27-01-2021 आदेश / ORDER

This appeal by the assessee arises out of the order passed by the CIT(A)-13, Pune on 07-05-2018 in relation to the assessment year 2013-14.

Before me, the AR of the assessee has filed a letter dated nil seeking withdrawal of the appeal. The relevant contents of such letter read as under :

“Appeal in the case of MANGAL S. PAWALE is filed and scheduled for hearing before Hon’ble Bench on 27-01-2021 in this regard, appellant opted for the Direct Taxes Vivad Se Vishwas Scheme and accordingly appellant has filed an application under the said scheme and we have been issued Form No.3 by the Pr. CIT, in response to our application.

In view of this fact, appellant wants to withdraw the appeal and therefore, it is most humbly prayed before Hon’ble Bench to allow such withdrawal and oblige.”

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 27th January, 2021.

MANGAL SACHIN PAWALE,PUNE vs. INCOME-TAX OFFICER, WARD - 2(5), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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