What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was done after perusing the withdrawal letter and noting no objection from the Revenue's representative.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal as they had received Form Nos. 3, 4, and 5 under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's request to withdraw the appeal under the Vivad Se Vishwas Scheme should be granted.

Godbole Hospital vs ACIT | 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 Sudhendu Das

Assessee by None (withdrawal application) Revenue by Shri Sudhendu Das Date of hearing 31-08-2021 Date of pronouncement 31-08-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-8, Pune on 17-11-2017 in relation to the assessment year 2016-17.

Before us, the assessee has filed a letter dated 11-08-2021 seeking permission to withdraw the appeal as it had received Form Nos.3, 4 and 5 under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under :

“We have filed application under Vivad Se Vishwas Scheme and also enclosed herewith Form No.3 and 4 and 5. For your record or necessary action.”

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In the result, the appeal is dismissed as „withdrawn‟.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 31st August, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददिधांक Dated : 31st August, 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)-8, Pune 4. The Pr.CIT-4, Pune 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 31-08-2021 Sr.PS 2. Draft placed before author 31-08-2021 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.

GODBOLE HOSPITAL,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (CPC), TDS, GHAZIABAD

What did the Tribunal hold?

What were the facts?

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