What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as no objection was raised by the Revenue. The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal to avail benefits under the Vivad Se Vishwas Act, 2020. The assessee had filed the necessary forms and received acknowledgment from the department.

What were the issues?

Whether the assessee can withdraw an appeal to avail benefits under the Vivad Se Vishwas Act, 2020, and if the Tribunal should grant permission for such withdrawal.

Shri. Ashokrao Eknathrao… 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

आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent; 2. 3. The CIT(A)-2, Pune 4. The Pr. CIT-2, Pune 5. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 15-09-2021 Sr.PS 2. Draft placed before author 15-09-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS 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.

SHRI. ASHOKRAO EKNATHRAO VEKHEPATIL,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE, AHMEDNAGAR

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What were the facts?

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Which sections of the Income-tax Act were involved?

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