What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal as per the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee received Form 3 under the Direct Tax Vivad Se Vishwas Scheme for the relevant assessment year.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

Sangita Kishor Damkondwar, Nanded vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI C.M. GARG

For Appellant: Shri Abhay Avachat

For Respondent: Shri M.G. Jasnani

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Aurangabad 4. The Pr.CIT-1, Aurangabad 5. DR, ITAT, ‘SMC’ Bench, Pune 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 12-11-2021 Sr.PS 2. Draft placed before author 12-11-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS 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.

SANGITA KISHOR DAMKONDWAR,NANDED vs. ITO WARD-3, NANDED

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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