What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme and filed the necessary documents. The Department had no objection to the withdrawal of the appeals.

The assessee filed three appeals against the order of the Commissioner of Income Tax (Appeals) for AYs 2015-16, 2016-17, and 2017-18. The assessee had applied under the Vivad Se Vishwas Scheme to settle the disputes.

What were the issues?

Whether the appeals can be dismissed as withdrawn after the assessee settled the dispute under the Vivad Se Vishwas Scheme.

Pratap Waman Khandebharad vs DCIT | ITAT Pune 2025

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Satyajeet Goel

For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER ASTHA CHANDRA, JM : These three appeals filed by the assessee are directed against the common order(s) dated 09.07.2024 of the Ld. Commissioner of Income Tax (Appeals), Pune-11 pertaining to Assessment Years (“AYs”) 2015-16, 2016-17 and 2017-18.

At the outset of the hearing, the Ld. AR submitted that the assessee has filed an application under Vivad Se Vishwas Scheme to settle the dispute with the Department in respect of all the three AYs involved. A copy of Form 2 and challan(s) evidencing the payment of tax for all the three AYs involved have been filed before the Tribunal.

The Ld. DR submitted that the Department has no objection against the withdrawal of all the three appeals by the assessee.

In view of the above request of the assessee, all the three appeals are hereby dismissed as withdrawn.

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

PRATAP WAMAN KHANDEBHARAD,PUNE vs. DCIT CC 1(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments