What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was permitted in accordance with the provisions of the Direct Taxes Vivad Se Vishwas Act, 2020.

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently sought permission to withdraw the appeal under the Vivad Se Vishwas Scheme, having opted for settlement under the Act.

What were the issues?

Whether the assessee can withdraw their appeal to settle the dispute under the Vivad Se Vishwas Scheme. The permissibility of withdrawing an appeal after opting for settlement under a specific tax dispute resolution scheme.

Sitharam Shetty vs JCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCHES “A, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Nitesh Khandelwal

For Respondent: Shri S.P. Walimbe

This appeal by the assessee is directed against the order

passed by the CIT(A)-13, Pune on 30-08-2016 in relation to the Block Period 1997-98 to 2003-04. 2. Before us, the AR of the assessee has filed a letter dated

29.10.

2021 seeking permission to withdraw the appeal under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se

Vishwas Act, 2020. The relevant contents of such letter, read as under :

2 Sitharam Shetty

“With reference to the above subject, it is respectfully submitted that the Appellant has opted for the Direct Tax Vivad Se Vishwas Act, 2020 ('DTVSV Act'), to settle the dispute pending before your Honours. In this reference, the Appellant had submitted Form 1 and Form 2 in accordance with Rule 3 of the Direct Tax Vivad se Vishwas Rules, 2020 ('the Rules') on 30th December, 2020. Copy of the Form 1 & 2 is attached herewith as Annexure-1 for your Honour's ready reference and record. Further, the Designated Authority issued Form 3 in accordance with Rule 3 of the Rules on 31st January, 2021. Copy of the Form 3 is attached herewith as Annexure-2 for your Honour's ready reference and record. In view of the above, and in accordance with Section 4(3) of the DTVSV Act, the Appellant is hereby withdrawing the current appeal filed on 21/11/2016. The Appellant has already paid the entire demand raised in Form-3. The Appellant requests your Goodself to kindly grant permission to withdraw the appeal, so that it can proceed under the DTVSV Act and settle the dispute.”

On perusal of the above letter and having no objection from the side of ld. DR, we 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 29th November, 2021 (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 29th November, 2021 Satish

3 Sitharam Shetty

आदेश क" क" क" "ितिलिप क" "ितिलिप "ितिलिप अ"ेिषत "ितिलिप अ"ेिषत अ"ेिषत / Copy of the Order is forwarded to : अ"ेिषत आदेश आदेश आदेश अपीलाथ" / The Appellant;

""यथ" / The Respondent; 2. आयकर आयु"(अपील) /

The CIT (Appeals)-13, Pune

The PCIT (Central), Pune

DR, ITAT, A Bench, Pune ; गाड" फाईल / Guard file. 6. //// आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date

Draft dictated on 29-11-2021 Sr.PS

Draft placed before author 29-11-2021 Sr.PS

Draft proposed & placed JM before the second member

Draft discussed/approved JM by Second Member.

Approved Draft comes to Sr.PS the Sr.PS/PS

Kept for pronouncement on Sr.PS

Date of uploading order Sr.PS

File sent to the Bench Clerk Sr.PS

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.

SITHARAM SHETTY,PUNE vs. JOINT COMMISSIONER OF INCOME TAX,

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