What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for AY 2011-12. Subsequently, the assessee applied for the Vivad se Vishwas Scheme and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal due to opting for the Vivad se Vishwas Scheme.

Late Mr. Maruti Dharmaji… vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISHWANETHRA RAVI, JM

Hearing: 01.01.2021

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 3, Pune on 19.09.2017 in relation to the assessment year 2011-12.

Before us, the assessee has filed a letter dated 28.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“We have filed appeal with your honour for A.Y. 2011-12 dated 05.02.2018 with appeal No.290/PN/2018 in case of Mr. Maruti Dharmaji Balwadkar (PAN AHPPB9691N).

However, since we have already applied for Vivad se Vishwas Scheme 2020 on 13.12.2020, we hereby apply for withdrawal of our above mentioned appeal. We request your honour to take the note of the same and acknowledge us needfully.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 1st January, 2021.

LATE MR. MARUTI DHARMAJI BALWADKAR, (THROUGH LEGAL HEIR SMT. SUREKHA MARUTI BALWADKAR),PUNE vs. INCOME-TAX OFFICER, WARD - 4(6), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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