What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was permitted as the assessee had opted for and completed the formalities under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the 'Vivad Se Vishwas Scheme' and completed all the required procedures for settlement of tax arrears.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme for settlement of tax arrears.

Pradeep Jaysinghrao Desai vs ITO | ITAT Pune 2022

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

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte

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)-5, Pune on 09-06-2017 in relation to the assessment year 2011-12. 2. Before me, the assessee has filed letter dated Nil seeking permission to withdraw the appeal as the assessee had received Form No.5 under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under : “In respect of the above appeal I would like to inform you that I have opted for the Vivad Se Vishwas Option introduced in the year 2020.

All the procedure as required has been duly been completed and hence, you are requested to take the above on record and treat the same as withdrawal of the appeal. 1) Form No. 1- Form for filing and declaration and undertaking date 29/01/2021. 2) Form No.3 – Form for certificate under sub-section (1) of Section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 vide Ack No.339219170080421 dated 08/04/2021. 3) Form No.4 – Intimation of payment under sub section (2) of Section 5 of the Direct Tax Vivad se Vishwas Act, 2020 vide Ack No.345048960260421 dated 26/04/2021 4) Form No. 5 – Order for full and final Settlement of tax arrear under Section 5(2) read with section 6 of the Direct Tax Vivad se Vishwas Act, 2020 vide Ack No.593495001280921 date 28/09/2021. 5) Copy of tax paid challan. 6) Copy of letter date 26/04/2021 submitted for withdrawal of the 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In the result, the appeal is dismissed as ‘withdrawn’.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 :

PRADEEP JAYSINGHRAO DESAI,PUNE vs. INCOME-TAX OFFICER, WARD - 7(4), PUNE

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