What did the Tribunal hold?

The Tribunal granted permission to the assessees to withdraw their appeals. For one appeal, a conditional withdrawal was granted, allowing for restoration if the Vivad se Vishwas application was disapproved.

The assessees sought to withdraw their appeals before the ITAT, Pune, as the issues involved were settled under the Vivad se Vishwas Scheme, 2020. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the assessees should be permitted to withdraw their appeals in light of settlement under the Vivad se Vishwas Scheme.

Abdul Shakoor Abbasali Chaudhary vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO, AM & SHRI S. S. VISWANETHRA RAVI, JM

For Appellant: Shri Vardhaman Jain

For Respondent: Shri Vitthal Bhosale

Hearing: 17.06.2021Pronounced: 17.06.2021

The captioned appeals (four) filed by different assessees are directed against the separate orders passed by the Commissioner of Income Tax (Appeals) – 13, Pune for the assessment years mentioned above.

Before us, the appellants in Sl.Nos.1, 3 and 4 filed letters dated 10.05.2021 seeking permission to withdraw the appeals on the ground that the issue involved in these appeals stands settled under the Vivad Se Vishwas Scheme, 2020. The appellants also filed copies of Form No.3 issued by the Principal Commissioner of Income Tax (Central), Pune.

Whereas, the appellant in Sl.No.2 filed a letter dt.16.06.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stand settled under the Vivad Se Vishwas Scheme, 2020 and the said application is in process and Form 3 is awaited and submitted that he is ready to withdraw the appeal under the circumstances if a conditional order is passed to that effect.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of all the appeals.

In the circumstances, we hereby grant permission to the appellants in Sl.No.1, 3 and 4 to withdraw the appeals. In view of the request made by the assessee in Sl.No.2, we permit the assessee to withdraw the appeal (ITA No.1509/PUN/2016). 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 (ITA

No.1509/PUN/2016) before this Tribunal. Accordingly, all the four appeals stands dismissed as withdrawn.

In the result, appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open Court on 17th day of June, 2021. (INTURI RAMA RAO) (S. S. VISWANETHRA RAVI) लेखा सद"य लेखा सद"य/ACCOUNTANT MEMBER "याियक सद"य "याियक सद"य/JUDICIAL MEMBER लेखा सद"य लेखा सद"य "याियक सद"य "याियक सद"य

पुणे / Pune; "दनांक / Dated : 17th June, 2021. Yamini आदेश क" "ितिलिप अ"ेिषत आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : आदेश क" "ितिलिप अ"ेिषत आदेश क" "ितिलिप अ"ेिषत अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

The CIT(Appeals)-13, Pune.

The Pr.CIT(Central), Pune. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “ए” ब"च, 5. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER,

//// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.

ABDUL SHAKOOR ABBASALI CHAUDHARY,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,

What did the Tribunal hold?

What were the facts?

What were the issues?

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