What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal, as there was no objection from the Revenue. The appeal was dismissed as withdrawn.

The assessee filed an appeal for assessment year 2004-05. Subsequently, the assessee applied under the Vivad Se Vishwas Scheme and received Form No. 3, indicating acceptance of their application.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to their participation in the Vivad Se Vishwas Scheme.

Ravikant Bansilal Karwa, Barshi vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE – VIRTUAL COURT

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 02-09-2021 Date of pronouncement 02-09-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-7, Pune on 20-06-2018 in relation to the assessment year 2004-05.

Before us, the assessee has filed a letter dated 08-03-2021 seeking permission to withdraw the appeal as he had received Form No.3 under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under : “I have filed an appeal for assessment year 2004-05. Appeal number is ITA 1574/PUN/2018, I have applied under Vivad se Vishwas Scheme in form 1 and 2.

My application has been accepted and form 3 has been issued by PCIT Pune 4. I have accordingly paid the amount of penalty as determined by the PCIT Pune 4. Copy of form 1, 2 and 3 along with copy of challan paid attached. I hereby withdraw the appeal and request your honour kindly to allow doing so.”

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.

In the result, the appeal is dismissed as „withdrawn‟. Order pronounced in the Open Court on 2nd September, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 2nd 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)-7, Pune 4. The Pr.CIT-2, Solapur 5. DR, ITAT „B‟ 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 02-09-2021 Sr.PS 2. Draft placed before author 02-09-2021 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.

RAVIKANT BANSILAL KARWA,BARSHI vs. INCOME-TAX OFFICER, WARD - 2(5), SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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