What did the Tribunal hold?

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 The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee submitted an application to withdraw the appeal, having opted for a settlement under the Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT to avail settlement under the Vivad se Vishwas Act.

Utpaul Ghosh vs DCIT | ITAT Pune 2020

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Respondent: Shri Prathamesh J. Lawand

Hearing: 19.10.2020Pronounced: 19.10.2020

आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeal), Pune-3 dated 31.10.2017 for the assessment years 2011-12 as per the grounds of appeal on record.

The assessee submitted that he wants to withdraw the appeal in light of the resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed an application which was received on 12.10.2020 along with Form-3 in this regard by stating as follows:

“ Re. Sub : Submission of application for withdrawal of above appeal. Sir, Please find herewith application (in triplicate) regarding withdrawal of above appeal as the appellant opted for settlement of dispute under “Vivad se Vishwas Act, 2020 and accordingly his application has been accepted by the Income Tax Department.”

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, the appeal of assessee is dismissed as withdrawn.

Order pronounced on 19th day of October, 2020.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 19th October, 2020. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeal), Pune-3 4. The Pr. CIT-2, Pune , आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 19.10.2020 Sr.PS/PS 2 Draft placed before author 19.10.2020 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

UTPAUL GHOSH,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

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