What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Tribunal, with no objection from the Revenue, allowed the withdrawal request.

The assessee filed an appeal before the ITAT for assessment year 2008-09. The assessee subsequently received Form No.3 under the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Suhas Vasant Sohani, Kolhapur 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 Appellant: Shri Suhas V. Sohani

For Respondent: Shri Vitthal Bhosale

Assessee by Shri Suhas V. Sohani Revenue by Shri Vitthal Bhosale 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)-1, Kolhapur on 07-08-2018 in relation to the assessment year 2008-09.

Before us, the assessee has filed a letter dated 02-09-2021 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, the undersigned SUHAS VASANT SOHANI state that, I have opted for VSVS Scheme in the above APPEAL. I have received Form III from the Income Tax Department which is enclosed herewith. Therefore, I request your honour to kindly permit me to withdraw the appeal.”

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In the result, the appeal is dismissed as „withdrawn‟.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)-1, Kolhapur 4. The Pr.CIT-1, Kolhapur 5. DR, ITAT „B‟ Bench, Pune 6. गार्ड फाईल / Guard file 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.

SUHAS VASANT SOHANI,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2(4), SANGLI

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