What did the Tribunal hold?

The assessee had opted for the Direct Taxes Vivad Se Vishwas Scheme and received Form No. 5. With no objection from the Revenue, the Tribunal allowed the assessee's request to withdraw the appeal.

The assessee filed an appeal before the ITAT for the assessment year 2014-15. The assessee subsequently submitted a letter seeking to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal after opting for the Vivad Se Vishwas Scheme.

Ravindra Jagannath Powar, Kolhapur vs ITO | ITAT Pune 2022

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

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

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the order passed by the ld. CIT(A)-1, Kolhapur on 11-12-2019 in relation to the assessment year 2014-15. 2. Before us, the assessee has filed a letter dated 02-06-2022 seeking permission to withdraw the appeal. The relevant contents of such letter reads as under : “I have opted for the Direct Taxes Vivad Se Vishwas Scheme in respect of the above appeal. Accordingly, I have been issued Form No.5 by the Pr.CIT, in response to my application. I accordingly intend to withdraw my above referred appeal.

I request your honour to kindly allow me to withdraw the above referred appeal and oblige.”

On perusal of the above letter and having no objection from the side of the ld. DR, we 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In the result, the appeal is dismissed as ‘withdrawn’.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 07th June, 2022.

RAVINDRA JAGANNATH POWAR,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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