What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal for assessment year 2008-09. The assessee subsequently sought to withdraw the appeal under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal under the Vivad Se Vishwas Scheme should be granted.

M/S. Korde & Korde, Kolhapur vs ITO | ITAT Pune 2022

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

Before: SHRI R.S. SYAL

For Respondent: Shri Piyush Kumar Singh Yadav

आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A), Kolhapur-1, dated 19-03-2020 in relation to the assessment year 2008-09.

Before me, the assessee has filed a letter dated Nil seeking permission to withdraw the appeal under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under : “We wish to withdraw the Appeal No.ITA 404/PUN/2020 dated 08.06.2020 as we have applied for Vivad Se Vishwas

Scheme, 2020 which has been approved on 12.01.2021 (Form 3 is enclosed). We have also made the payments and Form 5 has been issued (Copy enclosed). Your Honour is hence requested to withdraw the Appeal.” 3. On perusal of the above letter and having no objection from the side of ld. DR, I allow the request of assessee to withdraw the appeal.

In the result, the appeal is dismissed as „withdrawn‟.

Order pronounced in the Open Court on 1st March, 2022.

Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; ददिधांक Dated : 1st 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), Kolhapur-1 4. The Pr. CIT, Kolhapur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune गार्ड फाईल / Guard file 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 01-03-2022 Sr.PS 2. Draft placed before author 01-03-2022 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.

M/S. KORDE & KORDE,KOLHAPUR vs. INCOME-TAX OFFICER, WARD 1(1), KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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