What did the Tribunal hold?

The assessee requested to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme to settle the dispute. The Tribunal permitted the withdrawal.

The assessee filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The assessee subsequently sought to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw appeals filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Vimal Shriniwas Khare vs ITO | ITAT Pune 2021

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

Before: SHRI R.S. SYAL

For Appellant: Smt. Deepa Khare

For Respondent: Shri S. P. Walimbe

Appellant by Smt. Deepa Khare Respondent by Shri S. P. Walimbe Date of hearing 27-01-2021 Date of pronouncement 27-01-2021 आदेश / ORDER

These two appeals by the assessee arise out of the separate orders passed by the CIT(A)-3, Pune on 02-01-2018 in relation to the assessment years 2009-10 & 2010-11.

Before me, the assessee has filed a letter dated 13-01-2021 seeking withdrawal of the appeals. The relevant contents of such letters, which are common to both appeals, read as under :

“In connection with above mentioned appeals, the Appellant has opted for the Vivad Se Vishwas Scheme 2020 in order to settle the dispute arising in the above appeals. We wish to withdraw above appeals so as to comply with the said scheme. It is therefore requested that the appeals may kindly be treated as withdrawn.

The application may kindly be placed before the Hon. Bench for the favour of their orders.”

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

In the result, the appeals are dismissed as ‘withdrawn’.

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

VIMAL SHRINIWAS KHARE,PUNE vs. INCOME-TAX OFFICER, WARD - 3(5), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments