What did the Tribunal hold?

The assessee requested to withdraw the appeal as they had opted for the DTVSV scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2012-13. The assessee subsequently applied under the Direct Tax Vivad se Vishwas (DTVSV) scheme and received Form No. 3.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas scheme.

Narsinha Engineering Pvt. Ltd… vs ACIT | ITAT Pune 2020

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Pramod Shingte

For Respondent: Shri Mahadevan A.M. Krishnan

Hearing: 21.12.2020Pronounced: 21.12.2020

आदेश / ORDER

This appeal by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals)-2, Nashik on 27.01.2016 in relation to the assessment year 2012-13.

Before us, the assessee has filed a letter dated 18.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“Appeal in case of Narsinha Engineering Pvt. Ltd is scheduled for hearing on 21.12.2020. In this case, appellant has applied under DTVSV 2020 and received Form No.3. Therefore appellant prays for withdrawal of this appeal. We enclose herewith a copy of Form No.3 so received.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 21st day of December, 2020.

NARSINHA ENGINEERING PVT. LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,

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