What did the Tribunal hold?

The assessee sought to withdraw the appeal as per the provisions of the Vivad se Vishwas Scheme, which deems pending appeals withdrawn upon receipt of Form 3.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for the Vivad se Vishwas Scheme and received Form 3, indicating taxes have been paid and the scheme is finalized.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee upon opting for and receiving confirmation under the Vivad se Vishwas Scheme.

Dinesh Raghunath Patil, Kolhapur 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

This appeal by the assessee arises out of the order passed by the CIT(A)-2, Kolhapur on 02-04-2019 in relation to the assessment year 2014-15.

Before me, the assessee has filed a letter dated 08-03-2022 seeking withdrawal of the appeal. The relevant contents of such letter read as under :

“I have filed an appeal before ITAT Pune and details of the same is under : Name of Appellant : Dinesh Raghunath Patil Appeal No.: ITA 845/PUN/2019 Assessment Year : 2014-15 Hearing Bench : SMC Respondent : ITO, Ward-2(2) Appeal filed on : 30-05-2019 Now I have applied for Vivad se Vishwas Scheme and I have received Form 3 of the scheme. As I have received Form 3 of the scheme, I wish to withdraw the said appeal. Taxes as mentioned in Form 3 is also paid and copy of challan is attached herewith. I have also received Form V which is full and final for the scheme. As per the provisions of section 4(2) of the scheme, if applicant received Form 3, the appeal pending before CIT(A) or ITAT is deemed to be withdrawn.”

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 09th March, 2022.

DINESH RAGHUNATH PATIL,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2 (2), KOLHAPUR

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