M/S SAIRAJ DEVELOPERS,PONDA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI

ITA 162/PAN/2018Status: DisposedITAT Panaji31 March 2022AY 2014-152 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's application for withdrawal. Consequently, the appeals filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw their appeals before the ITAT. This was because they had opted for the "Vivad Se Vishwas Act, 2020" scheme and had received acknowledgement of tax payment.

What were the issues?

Whether the assessee can withdraw their appeals after opting for the Vivad Se Vishwas scheme and making the tax payment.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

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

For Appellant: Shri Vinod Totekar, C.A

For Respondent: Shri Ranjan Kumar, CIT, D/R

Hearing: 30.03.2022Pronounced: 31.03.2022

ORDER Per Dr. M.L. Meena, A.M.: The assessee seeks permission of this Bench to withdraw his appeals in & 162/Pan/2018 as he has availed the scheme under “Vivad Se Vishwas Act, 2020” vide his application dated 23/03/2022. The assessee states that he has received the acknowledgement of payment of the tax in demand by the designated authority in Form No.-5, bearing acknowledgement no. 953081701200122, dt. 20/01/2022, under the provisions of “Vivad Se Vishwas Act, 2020”.

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