What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as they had opted for the Vivad se Vishwas Scheme and the revenue did not object.

The assessee filed an appeal before the ITAT Pune. Subsequently, the assessee filed a withdrawal application stating they opted for the Vivad se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT due to opting for the Vivad se Vishwas Scheme.

Sunita Mansingh Naik, Sangli vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri C.V. Deshpande

Hearing: 01.01.2021Pronounced: 01.01.2021

आदेश / ORDER

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 1, Kolhapur on 04.01.2018 in relation to the assessment year 2013-14.

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

“We pray before your honours that the assessee does not want to pursue the appeal filed before the Hon’ble ITAT “A” Bench, Pune in view of assessee opting for Vivad se Vishwas Scheme. In view of this fact we request your honours to kindly allow the assessee to withdraw the appeal filed by the assessee before the honourable ITAT Pune Bench. Inconvenience caused is regretted.”

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In the result, the appeal is dismissed as ‘withdrawn’.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.

SUNITA MANSINGH NAIK,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, SANGLI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments