MRS. SANGEETA RAJESH KULGOD,PUNE vs. ITO, WARD-3(1), PUNE
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeal. The assessee can seek restoration if the Vivad Se Vishwas application is disapproved.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. The assessee sought permission to withdraw the appeal as the issue was settled under the Vivad Se Vishwas Scheme.
What were the issues?
Whether the assessee can withdraw the appeal due to settlement under Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER
This is an appeal filed by the assessee directed against the order of learned Commissioner of Income Tax (Appeals) – 3, Pune dated 15.10.2019 for the assessment year 2015-16.
Before us, the appellant sought permission to withdraw the appeal vide his application dt.22.01.2021 on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020 and the said application is in process and Form 3 is awaited. The assessee is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.
The ld. DR has no objection in case the assessee wishes to withdraw the appeal.
In view of the request made by the assessee, we permit the assessee to withdraw the appeal. However, if the Respondent Department disapproves the application of the assessee filed under Vivad se Vishwas Scheme, the assessee is at liberty to file an application to restore the appeal before this Tribunal.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced on 27th day of July, 2021.
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