What did the Tribunal hold?

The assessee requested to withdraw the appeal as they have opted for the Vivad Se Vishwas Scheme. The Learned DR had no objection. The Tribunal allowed the withdrawal request.

The assessee filed an appeal against the order of the learned CIT(A)-NFAC for AY 2020-2021. The assessee had opted for the Direct Tax Vivad Se Vishwas Scheme-2024 and had filed Form-1.

What were the issues?

Whether the appeal can be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.

Ravi Shivangekar vs ITO | ITAT Pune 2025

Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE

Before: SHRI RAMA KANTA PANDA & SHRI VINAY BHAMORE

Hearing: 14.01.2025Pronounced: 15.01.2025

This appeal filed by the Assessee is directed against the order dated 09.10.2024 of the learned CIT(A)-National Faceless Appeal Centre [in short the “NFAC”] Delhi, for assessment year 2020-2021.

Learned Counsel for the assessee, at the outset, submitted that assessee has filed an application with the Department to settle the dispute under Direct Tax Vivad Se Vishwas Scheme-2024, for which, assessee has already filed Form-1, copy of which is enclosed and Form-2 is awaited. He, therefore, submitted that since the assessee has opted for Direct Tax Vivad Se Vishwas Scheme-2024, therefore, assessee

2 ITA.No.2588/PUN./2024 wants to withdraw the appeal. In absence of any objection from the side of the Learned DR, the request of the assessee seeking for withdrawal of the appeal is allowed and the appeal is dismissed as withdrawn.

In the result, appeal of the Assessee is dismissed as withdrawn.

Order pronounced in the open Court on 15.01.2025.

RAVI SHIVANGEKAR ,PUNE vs. ITO WARD 13(4), PUNE, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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