KASTURILAL SARDARILAL LUTHRA,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, NASHIK

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ITA 391/PUN/2017Status: DisposedITAT Pune22 March 2022AY 2002-033 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee can withdraw an appeal when the matter is settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

For Appellant: Shri S.P. Walimbe

ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

1.

This appeal preferred by the assessee emanates from the order of the ld. Commissioner of Income Tax (Appeals) – 12, Pune dated 21-12-2016 for the Assessment Year 2002-03.

2.

Before us, the assessee filed a letter dt. 20-04-2021 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 Form No.3 issued by the Pr. Commissioner of Income Tax – 1, Nasik.

3.

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

Kasturilal S. Luthra A.Y. 2002-03

4.

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

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 22nd March 2022.

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