What did the Tribunal hold?

The Tribunal granted the appellant permission to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive if the Vivad Se Vishwas certificate is not issued.

The assessee filed an appeal before the ITAT. The assessee subsequently filed a letter seeking to withdraw the appeal as the dispute was proposed to be settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal to settle the dispute under the Vivad Se Vishwas Scheme.

Naresh Laxminarayan Khandelwal… vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

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

Hearing: 24.05.2021Pronounced: 24.05.2021

This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Nashik (‘CIT(A)’ for short) dated 16.01.2017 for the assessment year 2011-12. 2. When the matter had come up for hearing today, the appellant filed a letter seeking permission to withdraw the appeal as the dispute in this appeal is proposed to be settled under Vivad Se Vishwas Scheme, 2020. 3. On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

We are inclined to grant the permission to the appellant herein to withdraw the appeal with the liberty to the appellant to revive the appeal proceedings in the event of the Pr. Commissioner of Income Tax declines to issue Form No.3 Certificate under sub-section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 for whatsoever reasons. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on this 24th day of May, 2021. (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) "याियक सद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 24th May, 2021. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.

""यथ" / The Respondent.

2.3.

The CIT(A)-2, Nashik.

The Pr. CIT-2, Nashik. ि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.

NARESH LAXMINARAYAN KHANDELWAL,JALGAON vs. INCOME-TAX OFFICER, JALGAON

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