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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI INTURI RAMA RAO, AM & SHRI S.S. VISWANETHRA RAVI, JM
ORDER
PER INTURI RAMA RAO, AM :
This appeal is directed against the order of the learned Commissioner of Income-tax (Appeals)-7, Pune, 04-09-2018 for the assessment year 2013-14.
Before us, none appeared on behalf of the assessee. However, the appellant filed a letter dt. 11-01-2022 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 appellant has also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Pune – 4, Pune.
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 with the liberty to revive the appeal in case of non-payment of tax. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is 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In the result, the appeal of the assessee is dismissed as withdrawn.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 12th day of January 2022.