What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. No objection was raised by the Revenue's representative.

The assessee filed six appeals before the ITAT for assessment years 2006-07 to 2010-11 and 2012-13. The assessee subsequently filed a letter seeking to withdraw all appeals under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn based on their opting for the 'Vivad Se Vishwas Scheme'.

Anil Vijaykumar Kotecha, Jalgaon 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 These six appeals by the assessee are directed against consolidated order passed by the ld. CIT(Appeals)-12, Pune on 22-12-2017 in relation to the assessment years 2 0 0 6 - 0 7 t o 2 0 1 0 - 1 1 and 2012-13.

Before us, the assessee has filed a letter dated 23-08-2021 seeking permission to withdraw all the appeals under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under :

With reference to the above I wish to inform you that I have received above notice and all the cases is fixed for hearing on 27th of August. In this connection I write to you as under: I have opted all the above appeals under DVSS. Now you are requested to kindly take the above information on record. I will be submitting Form V once issued from the Income tax authorities for your kind consideration. You are therefore requested kindly take a note of the above facts on your record.

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of assessee to withdraw all the appeals.

In the result, all the appeals are dismissed as „withdrawn‟.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)-12, Pune 4. The Pr.CIT Central, Nagpur 5. DR, ITAT „A‟ Bench, Pune गार्ड फाईल / Guard file 6. 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.

ANIL VIJAYKUMAR KOTECHA,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE-(1), NASHIK

What did the Tribunal hold?

What were the facts?

What were the issues?

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