What did the Tribunal hold?

The ITAT allowed the assessee's request to withdraw the appeal. This was based on the assessee filing the relevant form under the Vivad Se Vishwas Act and the revenue having no objection.

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2010-11. The assessee subsequently opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Karan Bottling Company Pvt. Ltd… vs ITO | ITAT Pune 2020

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

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

For Appellant: Shri Rakesh Josh

For Respondent: Shri S.P. Walimbe

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order dated 01-07-2014 passed by the CIT(A)-I, Nashik in relation to the assessment year 2010-11.

Before us, at the outset, ld. AR stated that the assessee wishes to withdraw the captioned appeal as it has opted for Vivad Se Vishwas Scheme. The relevant form in this regard i.e. Form for Certificate under sub-section (1) of section 5 of the Direct Tax – Vivad Se Vishwas Act, 2020 has been filed on record.

On perusal of the said Form and having no objection from the side of the ld. DR, we allow the request of the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as „withdrawn‟. Order pronounced in the Open Court on 14th August, 2020.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पपणे Pune; ददिधांक Dated : 14th August, 2020 GCVSR आदेश की प्रनिनिनप अग्रेनषि/Copy of the Order is forwarded to: अपऩिधर्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-I, Nashik 4. The CIT(Central), Nagpur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “ए” / DR „A‟, ITAT, Pune गार्ड फाईल / Guard file 6. आदेशधिपसधर/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-08-2020 Sr.PS 2. Draft placed before author 14-08-2020 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. *

KARAN BOTTLING COMPANY PVT. LTD.,NASHIK vs. INCOME-TAX OFFICER,

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