What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as per their request. The respondent (DR) did not object to the withdrawal.

The assessee filed an appeal before the ITAT for assessment year 2006-07. The assessee subsequently filed a withdrawal application, stating they had opted for the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal after opting for the Vivad Se Vishwas scheme.

M/S. Manoj Harilal Malu vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri S.P. Walimbe

Date of hearing 22-04-2021 Date of pronouncement 22-04-2021 आदेश / ORDER

This appeal by the assessee arises out of the order passed by the CIT(A)-11, Pune on 07-02-2020 in relation to the assessment year 2006-07.

Before me, the AR of the assessee has filed a letter dated 14-04-2021 seeking withdrawal of the appeal. The relevant contents of such letter read as under :

“The above referred appeals are filed by appellant before the Honourable bench. Appellant has applied under the Direct Tax Vivad Se Vishwas Act, 2020 for above year. Appellant has also received Form-3 from the learned PCIT. Copy of Form-3 is enclosed herewith. Considering the fact, appellant requests the Honourable Bench to kindly allow appellant to withdraw the present appeals and oblige.”

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the assessee. As such, the assessee is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 22nd April, 2021.

M/S. MANOJ HARILAL MALU,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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