What did the Tribunal hold?

The Tribunal perused the assessee's withdrawal letter and, with no objection from the Revenue, allowed the request. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee subsequently filed a letter seeking to withdraw the appeal under the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether an appeal can be withdrawn by the assessee under the Vivad Se Vishwas Scheme.

Lohia Developers, Kolhapur vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

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

For Respondent: Shri S.P. Walimbe

Assessee by None (withdrawal application) Revenue by Shri S.P. Walimbe Date of hearing 14-09-2021 Date of pronouncement 14-09-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-2, Kolhapur on 26-12-2017 in relation to the assessment year 2012-13.

Before us, the assessee has filed a letter dated 20-07-2021 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 reads as under : “We would like to bring to your notice that we have opted for Vivad se Vishwas Scheme 2020 regarding the concerned case on 30th January, 2021.

A copy of Form 1, 2 and 3 of Vivad Se Vishwas Scheme, 2020 is attached herewith. We request you to withdraw our appeal against The Assistant Commissioner of Income Tax, Circle 1, Income Tax Office, Kolhapur.” 3. 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. 4. In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 14th September, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 14th September, 2021 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The CIT(A)-2, Kolhapur 4. The Pr.CIT-2, Kolhapur 5. DR, ITAT „A‟ Bench, Pune 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 14-09-2021 Sr.PS 2. Draft placed before author 14-09-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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.

LOHIA DEVELOPERS,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, KOLHAPUR

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