What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the issues?

Whether the assessee can withdraw an appeal after opting for settlement under the Vivad Se Vishwas Scheme.

Parshuram Prabhakar Marathe vs ITO | ITAT Pune 2020

Q: What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a declaration for settlement under the Vivad Se Vishwas Scheme and received a certificate. The assessee then requested to withdraw the appeal.

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

Before: SHRI R.S. SYAL

For Respondent: Shri S.P. Walimbe

Date of hearing 29-10-2020 Date of pronouncement 29 -10-2020 आदेश / ORDER PER R.S.SYAL, VP :

This appeal by the assessee is directed against the order dated 29-08-2019 passed by the Commissioner of Income-tax (Appeals)- 13, Pune in relation to the assessment year 2016-17.

Before me, assessee has filed a letter dated 16-10-2020 seeking withdrawal of the appeal. The relevant contents of such letter reads as under :

“With reference to above subject, the assessee has filed a declaration for settlement under the Vivad Se Vishwas Scheme and a certificate under sub-section (1) of Section 5 of The Direct Tax Vivad Se Vishwas Act, 2020 in Form 3 has been received by the assessee. Copy of the said certificate in Form 3 is enclosed as Annexure-1.

The assessee now wish to withdraw the aforesaid Appeal No. ITA 1635/PUN/2019 filed for AY 2016-17 and requests your goodselves to kindly accept the same.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 29th October, 2020. s Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 29th October, 2020 सतीश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-13, Pune 4. The CCIT (International Taxation), West Zone, Mumbai 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 29-10-2020 Sr.PS 2. Draft placed before author 29-10-2020 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.

PARSHURAM PRABHAKAR MARATHE,PUNE vs. INCOME-TAX OFFICER, (IT), WARD -3, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments