What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. The assessee later opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

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

Gurudatta Sugars Pvt.Ltd, Kolhapur vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri M.K. Kulkarni

For Respondent: Shri Vitthal Bhosale

Hearing: 07.07.2021Pronounced: 08.07.2021

आदेश / ORDER

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Kolhapur dated 06.12.2016 for the assessment year 2010-11 as per the grounds of appeal on record.

The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the appeal in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed withdrawal application dated 05.07.2021 along with Form-1, 2 and 3 in this regard.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced on 08th day of July, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 08th July, 2021 SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3. The CIT(Appeals)-2, Kolhapur.

GURUDATTA SUGARS PVT.LTD,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,

What did the Tribunal hold?

What were the facts?

What were the issues?

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