What did the Tribunal hold?

The assessee requested to withdraw the appeal due to the Vivad Se Vishwas Scheme application. 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?

The primary issue was the assessee's request to withdraw the appeal in light of the Vivad Se Vishwas Scheme.

M/S. Sun Infrastructure Pvt.Ltd… vs ACIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Sudhendhu Das

आदेश / ORDER This appeal by the assessee against the order dated 28-03-2018 passed by the Commissioner of Income Tax (Appeals)-12, Pune [„CIT(A)‟] for assessment year 2012-13.

On perusal of the letter dated 02-07-2021 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.

Shri Shri Sudhendhu Das, 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In view of the request made by the assessee the appeal is dismissed as withdrawn.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 08th July, 2021.

Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 08th July, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(A)-12, Pune 4. The D.G.I.T. (Inv.), Pune ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, “बी” बेंच, 5. ऩुणे / DR, ITAT, “B” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6. //सत्यावऩत प्रतत// True Copy// आदेशानुसार / BY ORDER,

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

M/S. SUN INFRASTRUCTURE PVT.LTD,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2, NASHIK

What did the Tribunal hold?

What were the facts?

What were the issues?

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