What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was in accordance with the provisions of the Vivad Se Vishwas Act, 2020, after the assessee had fulfilled the necessary compliances.

The assessee filed an appeal before the ITAT for assessment year 2015-16. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Act, 2020, to settle the dispute.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT to settle the dispute under the Vivad Se Vishwas Act, 2020.

Swaroop Arjunram Mistry 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 Appellant: Smt. Sarvesha Baj

For Respondent: Shri S.P Walimbe

Assessee by : Smt. Sarvesha Baj 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)-4, Pune on 23-10-2019 in relation to the assessment year 2015-16.

Before us, the ld. AR has filed a letter dated 09-08-2021 seeking permission to withdraw the appeal under „Vivad Se Vishwas Scheme‟ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under : “With reference to the above subject, it is respectfully submitted that the Appellant has opted for the Direct Tax Vivad Se Vishwas Act, 2020 („DTVSV Act‟), to settle the dispute pending before your Honours. In this reference, the Appellant had submitted Form 1 and Form 2 in accordance with Rule 3 of the Direct Tax Vivad se Vishwas Rules, 2020 („the Rules‟) on 24th December, 2020. Copy of the Form 1 & 2 is attached herewith as Annexure-1 for your Honour‟s ready reference and record. Further, the Designated Authority issued Form 3 in accordance with Rule 3 of the Rules on 27th January, 2021. Copy of the Form 3 is attached herewith as Annexure-2 for your Honour‟s ready reference and record. In view of the above, and in accordance with Section 4(3) of the DTVSV Act, the Appellant is hereby withdrawing the current appeal filed on 31st December, 2019. The Appellant has already paid the entire demand raised in From-3. The Appellant requests your Honour to kindly grant permission to withdraw the appeal, so that it can proceed under the DTVSV Act and settle the dispute.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of ld. AR 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. 1. अपऩिधर्थी / The Appellant; प्रत्यर्थी / The Respondent; 2.

3. The CIT(A)-4, Pune 4. The Pr.CIT-3, Pune 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.

SWAROOP ARJUNRAM MISTRY,PUNE vs. ITO WARD6(3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments