What did the Tribunal hold?

The Tribunal, having no objection from the Revenue, allowed the assessee's request to withdraw the appeal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for the 'Vivad Se Vishwas Scheme' and sought permission to withdraw the appeal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.

Ramesh Pukhraj Ranka vs ITO | ITAT Pune 2020

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

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

For Appellant: Shri Suhas Bora

For Respondent: Shri Deepak Garg

Assessee by Shri Suhas Bora Revenue by Shri Deepak Garg Date of hearing 20-10-2020 Date of pronouncement 20-10-2020 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dated 06-11-2018 passed by the Commissioner of Income-tax (Appeals)-1, Pune in relation to the assessment year 2015-16.

Before us, ld. AR has filed a letter dated 15-10-2020 seeking permission to withdraw appeal as the assessee had applied for „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter, read as under : “1) The above referred Appellant has filed an appeal before the bench on 20th February, 2019. The same is pending as on the date of this application. (Photocopy of Acknowledged Form 36 is enclosed).

2) The appellant has decided to opt for the Vivad se Vishwas Scheme-2020 and accordingly uploaded the Form No.1 and 2 of the 20th said Scheme on March, 2020 bearing Receipt No.327562591200320. (Photocopy of Form 3 received from PCIT is enclosed). 3) Accordingly, the Appellant prays Your Honour to permit the Appellant to withdraw the said appeal. 4) Photocopy of Letter of Authority is enclosed.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR to withdraw the appeal.

In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 20th October, 2020.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 20th October, 2020 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2.

3. The CIT(A)-1, Pune 4. The Pr.CIT-1, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “बी” / DR „B‟, ITAT, Pune गार्ड फाईल / Guard file 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 20-10-2020 Sr.PS 2. Draft placed before author 20-10-2020 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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. *

RAMESH PUKHRAJ RANKA,PUNE vs. INCOME-TAX OFFICER, WARD - 11 (2), PUNE

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