What did the Tribunal hold?

The assessee had decided to opt for the Vivad se Vishwas Scheme and requested to withdraw the appeal. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A) for AY 2015-16. Subsequently, the assessee submitted a letter seeking withdrawal of the appeal.

What were the issues?

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

Jugraj Chandulal Parmar vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Appellant: Shri Suhas Bora

Hearing: 01.01.2021Pronounced: 01.01.2021

Assessee by : Shri Suhas Bora Revenue by : Shri S. P. Walimbe सुनवाई क� तारीख / Date of Hearing : 01.01.2021. घोषणा क� तारीख / Date of Pronouncement : 01.01.2021 आदेश आदेश / ORDER आदेश आदेश

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) – 5, Pune on 03.10.2019 in relation to the assessment year 2015-16.

Before us, the assessee has filed a letter dated 22.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“The appellant has decided to opt for the Vivad se Vishwas Scheme- 2020 and accordingly uploaded the Form No. 1 and 2 of the said Scheme on 29th September, 2020 bearing Receipt No.601739431290920. Copy of Form 3 issued by PCIT is enclosed. Accordingly, the appellant prays your Honour to permit him to withdraw the said appeal.”

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In the result, the appeal is dismissed as ‘withdrawn’.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

JUGRAJ CHANDULAL PARMAR,PUNE vs. DCIT CIRCLE 7, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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