What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee filed appeals before the ITAT for assessment years 2009-10 and 2010-11. The assessee subsequently sought to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeals should be granted.

Amit Enterprises Housing Limited vs DCIT | ITAT Pune 2020

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

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Asif Karmali

ORDER PER BENCH : These two appeals by the assessee are directed against separate orders dated 07-09-2017 & 12-09-2017 passed by the Commissioner of Income-tax (Appeals)-1, Pune, in relation to the assessment years 2009-10 & 2010-11.

Before us, the assessee has filed letters dated 14-07-2020 & 21-09-2020, seeking withdrawal of the appeals. The relevant contents of such withdrawal letters, which are common in both the appeals except the appeal particulars, read as under : ‘”1. With reference to our appeal No.ITA 2928/PUN/2017 for AY 2009-10, we would like to withdraw the said appeal as we have opted for Direct Tax Vivas Se Vishwas Scheme 2020.

For your ready reference we are enclosing herewith copy of FORM-1 & FORM-2 submitted with Income Tax Department. Kindly consider and acknowledge the same.”

On perusal of the above letters and having no objection from the side of ld. DR, we allow the request of the assessee to withdraw the appeals.

In the result, both the appeals are dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 29th September, 2020.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 29th September, 2020 Satish आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2.

3. The CIT(A)-1, Pune 4. The Pr. CIT-1, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune गाड� फाईल / Guard file 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 29-09-2020 Sr.PS 2. Draft placed before author 29-09-2020 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. *

AMIT ENTERPRISES HOUSING LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1), PUNE

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