What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal as per the provisions of the Vivad Se Vishwas Act and its rules.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw their appeal before the ITAT in order to avail the benefits of the Vivad Se Vishwas Act.

Advik Hi-Tech Pvt.Ltd vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Sharad Shah

आयकर अपीऱ सं. / Assessment Year : 2008-09 M/s. Advik Hi-Tech Pvt. Ltd., Gat No.357/99, Chakan Talegaon Road, Vill – Kharabwadi, Tal Khed, Chakan, Pune – 410501 PAN: AACCA3106E .......अऩीऱधथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle-8, Pune ……प्रत्यथी / Respondent Assessee by : Shri Sharad Shah Revenue by : Shri Sudhendhu Das सुनवधई की तधरीख / Date of Hearing : 13-07-2021 घोषणध की तधरीख / Date of Pronouncement : 13-07-2021 आदेश / ORDER This appeal preferred by the assessee emanates from the order of the Ld. CIT(A)-6, Pune, dated 17.10.2017.

Before us, the assessee has filed a letter dated 13-07-2021, seeking withdrawal of the appeal. The relevant contents of such withdrawal letter, read as under :

“The captioned appeal, that is pending adjudication before the Hon‟ble ITAT, was filed by the Appellant on 04-01-2018. In this regard, the Appellant wishes to humbly submit that the appellant has opted for resolution under the provisions enumerated under the Direct Tax Vivad Se Vishwas Act, 2020 (the VSV Act).

In order to give effect of the proceedings enumerated under the VSV Act, Rule 5 of the Direct Tax Vivad Se Vishwas Rules, 2020 („the VSV Rules‟), stipulates that the Appellant is liable to withdraw the ground of appeal

, prior to furnishing of Form

4. Therefore, in compliance with the aforesaid Rule, the Appellant hereby submits that the appeal in A.Y. 2008-09, may be permitted to be withdrawn.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as „withdrawn‟.

Order pronounced in the open court on 13th July, 2021.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनधांक / Dated : 13th July, 2021 GCVSR आदेश की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to : अऩीऱधथी / The Appellant. 1. प्रत्यथी / The Respondent 2. 3. The CIT (Appeals)-6, Pune. 4. The Pr. CIT-5, Pune. 5. DR, ITAT, “B” Bench, Pune. गधर्ा फ़धइऱ / Guard File. 6. //सत्यधपऩत प्रनत// True Copy// आदेशधनुसधर / BY ORDER,

वररष्ठ ननजी सचिव / Sr. Private Secretary आयकर अऩीऱीय अचधकरण, ऩुणे / ITAT, Pune

ADVIK HI-TECH PVT.LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8, PUNE

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