What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal due to opting for the 'Vivad Se Vishwas Scheme'. No objection was raised by the Revenue.

The assessee filed an appeal before the ITAT for AY 2012-13. The assessee subsequently filed a letter seeking to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT under the 'Vivad Se Vishwas Scheme'.

Nimbalkar Associates vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

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

For Respondent: Shri S.P. Walimbe

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A), Pune-5, Pune 4. The Pr.CIT, Pune-4, Pune 5. DR, ITAT, ‘A’ 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.

NIMBALKAR ASSOCIATES,PUNE vs. ITO WARD 12(3), PUNE

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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