What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2019-20. The assessee later applied for withdrawal of the appeal as they opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of the appeal, due to opting for the Vivad Se Vishwas Scheme, should be accepted.

Kumbare Enterprises vs CIT | ITAT Pune 2025

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.K. PANDA & MS. ASTHA CHANDRA

For Appellant: Shri Nagesh Sambhajirao Jadhav

For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated 10.07.2024 of the Ld. Commissioner of Income Tax (Appeals), Pune-11 [“CIT(A)”] pertaining to Assessment Year (“AY”) 2019-20.

The Ld. AR submitted that the assessee has filed an application dated 25.02.2025 requesting for withdrawal of the appeal on the ground that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme, 2024 and has submitted declaration in Form 1 which has been accepted by the Department and Form 2 has also been issued. A copy of Form 1 and Form 2 is enclosed evidencing the same.

The Ld. DR has no objection for withdrawal of the appeal.

In view of the above, we accept the request of the assessee for withdrawal of the appeal and the appeal is dismissed as withdrawn.

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

Order pronounced in the open court on 05th March, 2025.

KUMBARE ENTERPRISES,PUNE vs. CIT, CENTRAL CIRCLE 1(3), PUNE

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