What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee wished to withdraw their appeal before the ITAT. This was due to opting for a resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad Se Vishwas scheme.

B U Bhandari Auto Lines Pvt. Ltd vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Vardhaman Jain

For Respondent: Shri S.P. Walimbe

Hearing: 11.01.2021Pronounced: 11.01.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeal), Pune-1 dated 20.12.2016 for the assessment year 2013-14 as per the grounds of appeal on record.

The Ld. AR for the assessee through video conference submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application dated 08.01.2021 along with Form-3 in this regard by stating as follows:

“1. The hearing of the aforesaid appeal is fixed on 11.01.2021. 2. The appellant has opted in favour of making a declaration under the Vivas Se Vishwas Scheme. Copy of Form 3 is attached herewith. 3. The present appeal may therefore kindly be allowed to be withdrawn.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 11th day of January, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 11th January, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeal), Pune-1 4. The Pr. CIT-1, Pune. , आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 11.01.2021 Sr.PS/PS 2 Draft placed before author 11.01.2021 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

B U BHANDARI AUTO LINES PVT. LTD,PUNE vs. INCOME TAX OFFICER, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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