What did the Tribunal hold?

The tribunal granted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for Assessment Year 2013-14. The assessee subsequently sought to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Harshal Prabhakar Velapure vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

The Dy. Commissioner Income Tax, Circle-12, Pune. ……प्रत्यथी / Respondent Assessee by : None (withdrawal application) Revenue by : Shri S.P. Walimbe सुनवाई की तारीख / Date of Hearing : 07-04-2021 घोषणा की तारीख / Date of Pronouncement : 18-05-2021 आदेश / ORDER

This is an appeal filed by the assessee directed against order of the Commissioner of Income Tax (Appeals), Pune-10, dated 18.03.2019 for the Assessment Year 2013-14.

When the matter was called on today, the appellant filed a letter seeking permission to withdraw the appeal on the ground that the issue involved in the present appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Pune-4.

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

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn.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 18th May, 2021.

HARSHAL PRABHAKAR VELAPURE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 12, PUNE

What did the Tribunal hold?

What were the facts?

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