What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as requested. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT seeking to withdraw it. The reason for withdrawal was that the issue involved in the appeal had been settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn if the underlying issue has been settled under a tax dispute resolution scheme.

Bapusaheb Dattatray Waghere vs ITO | ITAT Pune 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

Before: SHRI INTURI RAMA RAO, ACCOUNTNT MEMBER & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Ramnth P. Murkunde

ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

This appeal preferred by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals) – 13, Pune dated 22-01-2018 for the Assessment Year 2013-14.

Before us, the ld. Counsel for the assessee filed a letter dt. 24-08-2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The assessee also filed copy of Forms No.3 and 5 issued by the Pr. Commissioner of Income Tax-3 Pune.

The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal.

Bapusaheb D. Waghmare A.Y. 2013-14

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 25th day of November 2022 sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 25th November 2022 Ankam t

Bapusaheb D. Waghmare A.Y. 2013-14

BAPUSAHEB DATTATRAY WAGHERE,PUNE vs. INCOME-TAX OFFICER, WARD - 8(4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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