What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee subsequently sought permission to withdraw the appeal under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal under the Vivad Se Vishwas Scheme.

Sanjay Javerilal Chandaliya… vs ITO | ITAT Pune 2022

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

Before: SHRI R.S. SYAL

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), Aurangabad-1, dated 17-07-2017 in relation to the assessment year 2012-13.

Before me, the assessee has filed Form No.5 and sought permission to withdraw the appeal under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020.

On perusal of the above Form No.5 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In the result, the appeal is dismissed as „withdrawn‟.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 31st January, 2022.

Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; ददिधांक Dated : 31st January, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A), Aurangabad-1 4. The Pr. CIT-1, Aurangabad 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 31-01-2022 Sr.PS 2. Draft placed before author 31-01-2022 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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. *

SANJAY JAVERILAL CHANDALIYA,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 1 (3), AURANGABAD

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