What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw all the appeals. The appeals were consequently dismissed as withdrawn.

The assessee sought to withdraw three appeals filed before the ITAT. This withdrawal was requested under the 'Vivad Se Vishwas Scheme'. The Revenue had no objection to the withdrawal.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw their appeals in light of opting for the Vivad Se Vishwas Scheme.

Kishor Trimbakrao Damkondwar… vs ITO | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S.SYAL, VP : In this batch of three appeals, two appeals by one assessee and the other by different but connected assessee arise out of separate orders passed by the CIT(A) dated 13.08.2019 in relation to the assessment years 2014-15 and 2015-16. 2. Before me, the ld. AR has filed a letter dated 16.03.2022 seeking permission to withdraw all the appeals under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letters which is common to all the appeals (except appeal particulars) read as under: “1. In the captioned matter, this refers to the Form 3 received by the assessee relating to the Direct Tax Vivad Se Vishwas Scheme opted by him relating to A.Y. 2015-16. 2. In this respect, a copy of form 3 is enclosed herewith. 3. I request your honor to allow assessee to withdraw the appeal since he is in receipt of Form 3 under the Direct Tax Vivad Se Vishwas Scheme. 4. Kindly take the request on record and acknowledge. 3. On perusal of the above letters and having no objection from the side of ld. DR, I allow the request of ld. AR to withdraw all the appeals.

In the result, all the three appeals are dismissed as „withdrawn‟.

Order pronounced in the Open Court on 16th March, 2022.

Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; ददिधांक Dated : 16th March, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-1, Aurangabad 4. The Pr. CIT-1, Aurangabad 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 16-03-2022 Sr.PS 2. Draft placed before author 16-03-2022 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

KISHOR TRIMBAKRAO DAMKONDWAR,NANDED vs. ITO WARD-3, NANDED

What did the Tribunal hold?

What were the facts?

What were the issues?

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