What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the VVS Scheme 2020 and their application was admitted. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee filed an application seeking withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT.

Ashok Lachhmandas Bhatia vs ACIT | ITAT Pune 2020

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

For Respondent: Shri S.P. Walimbe

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)-3, Pune on 25.01.2019 in relation to the assessment year 2015-16.

Before us, the assessee has filed a letter dated 10.12.2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“I wish to withdraw an appeal filed before Hon’ble Bench of ITAT since I have opted to file an application under the VVS Scheme – 2020. I am enclosing Form No.1, 2 & e with this application.

Since my application is admitted under the VVS scheme now there is no rationale in pursuing the appeal as per details stated above. Could you please kindly acknowledge receipt of this application and allow me to withdraw the captioned appeal pending for decision as of date.”

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In the result, the appeal is dismissed as ‘withdrawn’.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

ASHOK LACHHMANDAS BHATIA,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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