What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal based on the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee received a certificate under the Vivad Se Vishwas Scheme, indicating settlement of the dispute.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Sanjay Tatyasaheb Kadam vs ITO | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-13, Pune on 13-12-2019 in relation to the assessment year 2014-15. 2. Before me, the assessee has filed letter dated Nil seeking permission to withdraw the appeal as the assessee had received Form No.3 under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under :

“I wish to inform that, I have received Certificate u/s.5(1) of the Direct Tax Vivad Se Vishwas Scheme Act 2020 in Form No.3 issued by Hon. Pr. CIT-4 for the A.Y. 2014-15. Copy of Form No.3 issued by Hon. PCIT-4, Pune is enclosed herewith for your kind perusal.

Looking to the above said facts and circumstances, I request your honour kindly grant the permission for withdrawal of above referred appeal.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 03rd February, 2022.

Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT पुणे Pune; �दनांक Dated : 03rd February, 2022 Satish

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order is forwarded to :

SANJAY TATYASAHEB KADAM,PUNE vs. INCOME-TAX OFFICER, WARD 13(5), PUNE

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