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Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI
Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL
ORDER PER JAMLAPPA D. BATTULL, AM; The present appeal is filed by the appellant assessee is directed against the order of Commissioner of Income Tax- Appeals, Panaji [for short “CIT(A)”] dt 30/05/2018 passed u/s 250 of the Income-tax Act, 1961 [for short “the Act”], which in turn ascended from the order of the Assessing Officer [for short “AO”] dt 13/12/2010 passed u/s 143(3) of the Act, for assessment years [for short “AY”] 2008-2009.
ITAT-Panaji Page 1 of 3
ITA No : 359/PAN/2018 AY : 208-2009 2. On this date of hearing, the departmental representative [for short “DR”] referring to an application preferred by the assessee vide letter dt 05/10/2021 received by this Tribunal, entreated that, the appellant assessee has filed an application under Direct Tax Vivad se Vishwas Act, 2020 [for short “VSVA”] against the assailed dispute in form no 1 and form no 2, and pursuant thereto a certificate in Form 3 was issued by the designated authority vide Certificate No 615075871300921 dt 30/09/2021.
It is stated that, in the light receipt of Form No 3 aforesaid, the assessee has filed a written application for withdrawal present appeals pending for adjudication before this Tribunal. The Ld DR, did not controvert the aforesaid factual position as brought before us.
In view of the above, we dismiss the appeal as withdrawn, subject to a rider that, in the unlikely event, if the matter is not being resolved under the Vivad se Vishwas scheme for any reasons, the appellant assessee shall have liberty to approach & revive this appeal through filing of Miscellaneous Application [for short “MA”] within the applicable time limit under the provisions of the Act for the restoration.
Resultantly, the appeal of the appellant assessee is dismissed as withdrawn. 5.
Order pronounced in Open Court on this Wednesday, 23rd day of February, 2022.