ITAT Pune Judgments — March 2021

The Tribunal noted that both the assessee and the Revenue wished to withdraw their respective appeals. The Revenue had no objection to the withdrawal.

The Tribunal held that the grounds raised by the Revenue failed due to the low tax effect. Consequently, the appeal was not maintainable and was dismissed as withdrawn.

The Tribunal permitted the assessee to withdraw the appeals as the issues involved were settled under the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn.

The Tribunal noted that both the assessee and the Revenue wished to withdraw their respective appeals. The Revenue had no objection to the withdrawal.