What did the Tribunal hold?

The Tribunal permitted the legal heir to withdraw the appeal as no objection was raised by the Revenue. Consequently, the appeal was dismissed as withdrawn.

The assessee's legal heir filed a letter seeking to withdraw the appeal. This withdrawal was requested to avail the benefits of the Vivad Se Vishwas Scheme 2020, for which the assessee had applied and paid the required taxes.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee's legal heir to avail the Vivad Se Vishwas Scheme.

Late Kiran Bhaskarrao Sanap… vs ACIT | ITAT Pune 2020

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

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

For Appellant: Smt. Pratibha K. Sanap (legal heir of assessee)

For Respondent: Shri S.P. Walimbe

Smt. Pratibha K. Sanap Vs. ACIT, Circle-3, L/H. of Late Kiran Bhaskarrao Sanap, Aurangabad A-2, N-4, CIDCO, Aurangabad (M.S.), Maharashtra – 431 001 PAN : AUIPS4176M Appellant Respondent Assessee by Smt. Pratibha K. Sanap (legal heir of assessee) Revenue by Shri S.P. Walimbe Date of hearing 08-12-2020 Date of pronouncement 08-12-2020 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-2, Aurangabad on 14-11-2018 in relation to the assessment year 2015-16.

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

In response to the Vivad Se Vishwas Scheme 2020 launched by the government, we had applied for the same. We have also paid all the taxes as required under the scheme. We have received the Form 3 from the PCIT accepting our application and acknowledging our payments. We are enclosing the same for your kind reference. Hence, we need to withdraw the appeal as required under the scheme in order to avail the scheme. Thus, we request your Honour to kindly consider this application and allow us to withdraw the appeal.

Smt. Pratibha K. Sanap L/H. of Late Kiran Bhaskarrao Sanap

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the legal heir of the assessee is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 08th December, 2020.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 08th December, 2020 सतीश 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)-2, Aurangabad The Pr.CIT-2, Aurangabad 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

Smt. Pratibha K. Sanap L/H. of Late Kiran Bhaskarrao Sanap

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. *

LATE KIRAN BHASKARRAO SANAP,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -3, AURANGABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments