What did the Tribunal hold?

The Tribunal granted permission to the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee sought to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal due to settlement under the Vivad Se Vishwas Scheme.

L/H. Pritam Prakash Shah, Late… vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Suhas Bora

आयकर अपीऱ सं. / Assessment Year : 2012-13 Shri Pritam Prakash Shah Legal Heir of Late Shri Parag Prakash Shah Awasari Phata, Village Manchar, Tal-Ambegaon, Dist. Pune – 410503 PAN : AHOPS1105P .......अऩीऱाथी / Appellant बिाम / V/s. The DCIT, Central Circle 1(1), Pune ……प्रत्यथी / Respondent Assessee by : Shri Suhas Bora (withdrawal application) Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 27-10-2021 घोषणा की तारीख / Date of Pronouncement : 27-10-2021 आदेश / ORDER

This is an appeal filed by the assessee directed against order of the Commissioner of Income Tax (Appeals)-11, Pune, dated 22.04.2019 for the assessment year 2012-13.

When the matter was called on today, the ld. AR filed a letter seeking permission to withdraw the appeal on the ground that the issue involved in the present appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Pune-2.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 27th October, 2021.

L/H. PRITAM PRAKASH SHAH, LATE SHRI. PARAG PRAKASH SHAH,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1 (1), PUNE

What did the Tribunal hold?

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