What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT for the assessment year 2008-09. The assessee later opted for the Vivad Se Vishwas scheme and filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas scheme.

Vishal Madanlal Bhatia, Nagpur vs ITO | ITAT Nagpur 2021

Income Tax Appellate Tribunal, BENCH, NAGPUR

Before: SHRI R.S. SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Manoj Moryani

Hearing: 22.02.2021Pronounced: 22.02.2021

आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Nagpur dated 16.12.2019 for the assessment year 2008- 09 as per the grounds of appeal on record.

The Ld. AR for the assessee submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme and has filed an application dated 12.02.2021 along with Form-3 in this regard by stating as follows:

“The assessee respectfully submitted that assessee has filed application under the scheme of “The Direct Tax Vivad Se Vishwas Scheme 2020” on 12.01.2021. The assessee encloses herewith the copy of acknowledgement of filing of Form-1 & 2 under “The Direct Tax Vivad Se vishwas Scheme 2020” and assessee received Form 3 from the Department. The assessee encloses herewith the copy of Form 3 for your kind perusal. The assessee humbly request to kindly allow assessee to withdraw the aforesaid appeal.”

The Ld. DR has no objection regarding withdrawal application filed by the assessee. 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 Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.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 22nd day of February, 2021. Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 22nd February, 2021. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-2, Nagpur.

The Pr. CIT-2/3, Nagpur. 5. ववभागीय प्रतततनधध , आयकर अऩीऱीय अधधकरण, नागऩुर / DR, ITAT, Nagpur. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधिव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 22.02.2021 Sr.PS/PS 2 Draft placed before author 22.02.2021 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

VISHAL MADANLAL BHATIA,NAGPUR vs. INCOME TAX OFFICER WARD-2(4), NAGPUR

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