What did the Tribunal hold?

The assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.

Abhinandan Promoters Private… vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

आदेश / ORDER This appeal by the assessee against the order dated 17-10-2019 passed by the Commissioner of Income Tax (Appeals)-1, Pune [„CIT(A)‟] for assessment year 2014-15.

On perusal of the letter filed by the assessee, we note that the assessee wishes to withdraw the appeal in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

Shri S.P. Walimbe, the ld. DR has no objection in case the assessee wishes to withdraw the appeal.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

Order pronounced in the open court on 11th August, 2021.

Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 11th August, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-1, Pune 4. The Pr. CIT-1, Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “ए” बेंच, 5. ऩुणे / DR, ITAT, “A” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune

ABHINANDAN PROMOTERS PRIVATE LIMITED,PUNE vs. ITO, WARD-1(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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