What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee requested to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Kisan Keshavrao Thorat, Sangamner vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

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

For Appellant: Shri Pramod Shingate

For Respondent: Shri Sudhendu Das

आदेश / ORDER This appeal by the assessee against the order dated 26-04-2018 passed by the Commissioner of Income Tax (Appeals)-2, Pune [„CIT(A)‟] for assessment year 2013-14.

Shri Pramod Shingate, the ld. AR requested to withdraw the present appeal in view of having filed application under Vivad Se Vishwas Scheme.

Shri Sudhendu Das, 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In view of the request made by the assessee the appeal is dismissed as withdrawn.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 29th July, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 29th July, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-2, Pune 4. The Pr. CIT-1, Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

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

KISAN KESHAVRAO THORAT,SANGAMNER vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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