What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to restore it if the Vivad Se Vishwas application is disapproved by the department.

The assessee filed an appeal before the ITAT for the block period 1997-98 to 2003-04. The assessee subsequently sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Sitaram Shetty, ( Legal Heir of… vs JCIT | ITAT Pune 2022

Income Tax Appellate Tribunal, ‘A’ BENCH, PUNE

For Appellant: Shri Nitesh Khandelwal, Shri S.P.Walimbe

Date of Hearing : 28-02-2022 Date of Pronouncement : 28-02-2022 ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-13, Pune dated 30-08-2016 for the block period 1997-98 to 2003-04.

Before us, the assessee filed a letter dt. 28-02-2022 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The assessee also filed copy of Form No.3 issued by the concerned C.I.T.

The ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee shall be at liberty to file an application to restore the appeal before this Tribunal as per the provisions of law.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on this 28th February 2022.

SITARAM SHETTY,( LEGAL HEIR OF SMT. PREMA SHETTY),PUNE vs. JOINT COMMISSIONER OF INCOME TAX,

What did the Tribunal hold?

What were the facts?

What were the issues?

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