What did the Tribunal hold?

The Tribunal considered the assessee's request to withdraw the appeal due to the settlement under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal request.

The assessee filed an appeal before the ITAT. Subsequently, the assessee received Form No. 3 under the Vivad Se Vishwas Scheme. The assessee then requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Sharda Vinayak Chaudhari, Jalgaon vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, 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 30-08-2021 Date of pronouncement 30-08-2021 आदेश / ORDER This appeal by the assessee is directed against the order passed by the CIT(A)-2, Nashik on 08-07-2019 in relation to the assessment year 2014-15.

Before us, the assessee has filed a letter dated 06-04-2021 seeking permission to withdraw the appeal as she 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 hereby desire to withdraw the above mentioned appeal, in consequence of receipt of Form-3 under the Vivad Se Vishwas Scheme.”

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In the result, the appeal is dismissed as „withdrawn‟.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 30th August, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पपणे Pune; ददिधांक Dated : 30th August, 2021 GCVSR/SB आदेश की प्रनिनिनप अग्रेनषि/Copy of the Order is forwarded to: 1. अपऩिधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-2, Nashik 4. The Pr.CIT-2, Nashik 5. DR „SMC‟, ITAT, Pune 6. गार्ड फाईल / Guard file आदेशधिपसधर/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 30-08-2021 Sr.PS 2. Draft placed before author 30-08-2021 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.

SHARDA VINAYAK CHAUDHARI,JALGAON vs. INCOME-TAX OFFICER, WARD - 1 (1), JALGAON

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