Loading judgment…
Facts
The assessee filed three appeals for Assessment Years 2016-17, 2017-18, and 2018-19. The assessee sought withdrawal of these appeals as they had opted for the Vivad Se Vishwas Scheme, 2024.
Held
The Tribunal allowed the assessee's request to withdraw the appeals, noting that the Departmental Representative had no objection. It was clarified that the assessee could file miscellaneous applications for recalling if their scheme applications were rejected.
Key Issues
Whether the appeals can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: DR. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : Shri Yogesh Kale Department by : Shri Kumar Manish Sinha Date of hearing : 07.04.2025 Date of pronouncement : 07.04.2025 O R D E R PER BENCH : The captioned three appeals filed at the instance of assessee pertaining to A.Yrs. 2016-17, 2017-18 and 2018-19 are directed against the separate orders commonly dated 06.08.2024 which inturn are arising out of the respective assessment orders.
At the outset, ld. Counsel for the assessee referred to the application submitted by assessee on 20.03.2025 seeking withdrawal of the appeal on the ground that the assessee has opted for Vivad Se Vishwas Scheme, 2024. He submitted that in the appeal for A.Y. 2016-17 Form No.3 has been received whereas in appeals for A.Yrs. 2017-18 and 2018-19 the assessee has filed Form 1 and received acknowledgement from the Truelytics Ecomm Pvt. Ltd. Department. However, ld. Counsel for the assessee sought withdrawal of all the three appeals under consideration.
Ld. Departmental Representative has no objection for withdrawal of the appeals filed by the assessee. We therefore allow the request of the assessee to withdraw the appeals filed by it. However, it is made clear that in case the applications of assessee are rejected under Vivas Se Vishwas Scheme, 2024 for any reason, the assessee is at liberty to move Miscellaneous Applications for recalling of the appeals in accordance with law.
In the result, all the three appeals of the assessee are dismissed as ‘Withdrawn’.