What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as per the provisions of the Vivad Se Vishwas Act, 2020, as no objection was raised by the revenue.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2020, which mandates the withdrawal of pending appeals.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

Chandrashekhar S.Lahurikar 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 Appellant: Shri Ramesh Nanasaheb Thete

For Respondent: Shri S.P. Walimbe

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-3, Pune 4. The Pr.CIT-2, Pune ि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 08-12-2020 Sr.PS 2. Draft placed before author 08-12-2020 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.

CHANDRASHEKHAR S.LAHURIKAR,PUNE vs. INCOME-TAX OFFICER, WARD - 4 (4), PUNE

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What were the facts?

What were the issues?

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