What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal. The Revenue had no objection to the withdrawal.

The assessee wished to withdraw their appeal before the ITAT. This was due to having filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn based on their application under the Vivad Se Vishwas Scheme.

Smt Meena Shravan Talreja vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

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

For Respondent: Shri Vitthal Bhosale

आदेश / ORDER

This appeal by the assessee against the order dated 22-10-2019 passed by the Commissioner of Income Tax (Appeals)-13, Pune [„CIT(A)‟] for assessment year 2011-12.

On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

Shri Vitthal Bhosale, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 04th October, 2021.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 04th October, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-13, Pune 4. The Pr. CIT-4, Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “एक सदस्य मामऱा” बेंच, 5. ऩुणे / DR, ITAT, “SMC” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

SMT MEENA SHRAVAN TALREJA,PUNE vs. ITO, WARD 13 (4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments