What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The revenue did not raise any objection to the withdrawal request.

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a withdrawal application stating their intention to avail benefits under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal to pursue settlement under a specific tax scheme.

Naveen Vijaykumar Bet, Solapur vs ITO | ITAT Pune 2020

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri S.P. Walimbe

Naveen Vijaykumar Bet, Vs. ITO, Ward-1(2), Block No.47, Vasant Nagar, Solapur Vijapur Road, Jule, Solapur 413 004 Maharashtra PAN : AJZPB8357R Appellant Respondent Assessee by None (withdrawal application) Revenue by Shri S.P. Walimbe Date of hearing 10-12-2020 Date of pronouncement 10-12-2020 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-7, Pune on 24-06-2019 in relation to the assessment year 2015-16.

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

I, NAVEEN VIJAYKUMAR BET the undersigned, having PAN No. AJZPB8357R had filed my appeal in your office for AY 2015-16 on 16-10-2019 against Assessment Order passed by Income Tax Officer, Ward-1(2), Solapur. Sir as I am willing to take benefit under DIRECT TAX VIVAD SE VISHWAS ACT, 2020 and accordingly I state to withdraw the above appeal filed and your honour is requested to Acknowledge this withdrawal letter and quote a number as to make me eligible to fulfil the conditions put forth in Form No.4 under DIRECT TAX VIVAD SE VISHWAS ACT, 2020 and subsequently, if I am not served with Form No.5 in such case, I shall continue with my appeal as it is.

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In the result, the appeal is dismissed as ‘withdrawn’.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 10th December, 2020.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 10th December, 2020 सतीश आदेश क� क� �ितिलिप ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: आदेश क� क� अ�ेिषत अ�ेिषत आदेश आदेश ितिलिप ितिलिप अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2.

3. The CIT(A)-7, Pune The Pr.CIT-6, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “ए” / DR ‘A’, ITAT, Pune गाड� फाईल / Guard file 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 10-12-2020 Sr.PS 2. Draft placed before author 10-12-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

NAVEEN VIJAYKUMAR BET,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (2), SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments