What did the Tribunal hold?

The Tribunal considered the assessee's withdrawal request and, with no objection from the Revenue, allowed the assessee to withdraw the appeal.

The assessee filed an appeal before the ITAT for assessment year 2013-14. The assessee later filed a withdrawal application stating they opted for the Vivad se Vishwas Scheme-2020.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeal due to opting for a tax settlement scheme.

Vikas Namdeo Sane vs Addl. Commissioner of Income-Tax… | ITAT Pune 2020

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

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

For Respondent: Shri S.P. Walimbe

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order dated 03-01-2018 passed by the CIT(A)-8, Pune in relation to the assessment year 2013-14.

Before us, the assessee has filed a letter dated 31-07-2020 seeking withdrawal of the appeal. The relevant contents of such withdrawal letter, reads as under :

‘1. The above referred Appellant has filed an appeal before the bench on 11th April, 2018. The same is pending as on the date of this application.

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 19th said Scheme on March, 2020 bearing Receipt No.326362720190320.

3. Accordingly, the Appellant prays Your Honour to permit the Appellant to withdraw the said appeal.”

On perusal of the above letter 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In the result, the appeal of the assessee is dismissed as „withdrawn‟.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; ददनधांक Dated : 14th August, 2020 सतऩश आदेश की प्रनतनिनप अग्रेनषत/Copy of the Order is forwarded to: 1. अपऩिधथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. The CIT(A)-8, Pune 4. The Pr.CIT-5, Pune 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “ए” / DR „A‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशधनपसधर/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 13-08-2020 Sr.PS 2. Draft placed before author 13-08-2020 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. *

VIKAS NAMDEO SANE,PUNE vs. ADDL. COMMISSIONER OF INCOME-TAX, RANGE -9, PUNE

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