What did the Tribunal hold?

The assessee was permitted to withdraw the appeal as they decided to opt for the Vivad se Vishwas Scheme. The revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for the assessment year 2008-09. The assessee subsequently filed a letter seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal before the tribunal.

Dnyaneshwar G.Pawar, Aurangabad vs ACIT | ITAT Pune 2020

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Suhas Bora

For Respondent: Shri Mahadevan A.M. Krishnan

Hearing: 23.12.2020Pronounced: 23.12.2020

आदेश / ORDER This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) –2, Aurangabad on 24.08.2017 in relation to the assessment year 2008-09.

Before us, the assessee has filed a letter dated 21.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“The appellant has decided to opt for Vivad se Vishwas Scheme, 2020 and accordingly uploaded the Form No.1 and 2 of the said Scheme on 17th November, 2020 bearing Receipt No.726072230171120. 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In the result, the appeal is dismissed as „withdrawn‟.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 23rd December, 2020.

DNYANESHWAR G.PAWAR,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 3, AURANGABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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