What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal as the respondent did not object.

The assessee filed an appeal before the ITAT for assessment year 2015-16. Subsequently, the assessee received Form 3 under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal after opting for the Direct Tax Vivad Se Vishwas Scheme.

Shri. Makarand Khanderao Sumant vs ITO | ITAT Pune 2022

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

Before: SHRI R.S. SYAL

For Appellant: Shri Abhay Avchat

For Respondent: Shri Piyush Kumar Singh Yadav

आदेश / ORDER

This appeal by the assessee arises out of the order passed by the CIT(A)-4, Pune on 12-03-2020 in relation to the assessment year 2015-16.

Before me, the assessee has filed a letter dated 07-03-2022 seeking withdrawal of the appeal. The relevant contents of such letter read as under :

“1. In the captioned matter, this refers to the hearing before your honour of assessee’s appeal scheduled on March 7, 2022. 2. The Assessee is in receipt of Form 3 on 10/02/2021 vide Acknowledgement No.249352280100221 relating to the Direct Tax Vivad Se Vishwas Scheme opted by the Assessee. 3. A copy of Form 3 is enclosed herewith.

4. In view of this, I request your honour to allow me to withdraw the appeal since I am in receipt of Form 3 under the Direct Tax Vivad Se Vishwas Scheme.

Kindly take the request on record and acknowledge.”

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In the result, the appeal is dismissed as ‘withdrawn’.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 07th March, 2022.

SHRI. MAKARAND KHANDERAO SUMANT,PUNE vs. INCOME-TAX OFFICER, WARD -5(5), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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