What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for Assessment Year 2012-13. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

M/S Kerkar Marketing Company… vs JCIT | ITAT Panaji 2022

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

For Respondent: Smt. Rijula Uniyal, Sr. DR

Hearing: 01.04.2022Pronounced: 01.04.2022

Date of Hearing: 01.04.2022 Date of Pronouncement: 01.04.2022 ORDER Per Dr. M. L. Meena, AM:

The appeal has been filed by the assessee against the impugned order dated 01.03.2018 passed by Ld. Commissioner of Income Tax (Appeals)-2 Panaji, in respect of the Assessment Year 2012-13.

At the outset, the ld. AR of the assessee has requested for withdrawal of the appeal vide application dated 31.03.2022 stating therein that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

The Ld. DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 01.04.2022.

Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 01.04.2022 Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy By Order

Sr. Private Secretary Income Tax Appellate Tribunal

M/S KERKAR MARKETING COMPANY,MAPUSA vs. JCIT, RANGE - 2, PANAJI

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