What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas scheme. The Tribunal permitted the withdrawal as the respondent had no objection.

The assessee filed an appeal before the ITAT for assessment year 2014-15. Subsequently, the assessee applied under the Direct Tax Vivad Se Vishwas Act, 2020 and received Form-3.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal after opting for the Vivad Se Vishwas scheme.

Purushottamlal Govardhandas… vs ITO | ITAT Pune 2021

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

Before: SHRI R.S. SYAL

For Appellant: Shri Sumit Suhanda

For Respondent: Shri S. P. Walimbe

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-1, Aurangabad 4. The Pr. CIT-1, Aurangabad िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 27-01-2021 Sr.PS 2. Draft placed before author 27-01-2021 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement Sr.PS on 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

PURUSHOTTAMLAL GOVARDHANDAS KHEMKA,NANDED vs. INCOME-TAX OFFICER, WARD - 1, NANDED

What did the Tribunal hold?

What were the facts?

What were the issues?

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