What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal by opting for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme.

Gayatri Builders vs ITO | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

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 24-12-2018 in relation to the assessment year 2012-13. 2. Before us, the assessee has filed a letter dated 09-05-2022 seeking withdrawal of the appeal. The relevant contents of such letter read as under :

“I Kantilal Patel, Partner of Gayatri Builders do hereby state that I have opted for Vivad Se Vishwas Scheme, 2020 for settlement of my above appeal and further state that I have withdrawn my appeal at the above forum, the details of which are as under : Appeal No. ITA 365/PUN/2019 Forum : Income Tax Appellate Tribunal.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 06th July, 2022.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 06th July, 2022 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The CIT(A)-13, Pune 4. The Pr.CIT-2, Pune 5. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 06-07-2022 Sr.PS 2. Draft placed before author 06-07-2022 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS 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.

GAYATRI BUILDERS,PUNE vs. INCOME-TAX OFFICER, WARD - 3 (1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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