What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the assessee's liberty to revive it if the Vivad se Vishwas scheme resolution fails.

The assessee filed an appeal before the ITAT. The assessee later filed an application under the Vivad se Vishwas Act, 2020, and received a certificate. The assessee then applied to withdraw the pending appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad se Vishwas scheme.

Vidya Sagar Alpsankhyatar… vs ACIT | ITAT Panaji 2022

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

Pronounced: 23/02/2022

आदेशकी�ितिलिपअ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant.

ITAT-Panaji Page 2 of 3

ITA No : 362/PAN/2018 AY : 2009-2010 2. ��थ� / The Respondent. 3. The CIT (Appeals), Gulbarga (Karnataka) 4. The Pr. CIT, Belgaum (Karnataka) 5. िवभागीय �ितिनिध,आयकर अपीलीय �ायािधकरण,i.kth / DR, ITAT, Panaji Bench, Panaji. 6. गाड�फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // िनजीसिचव / Private Secretary

Occurrence Sr Event Attributes Date 1 Draft dictated on 23/02/2022 Sr.PS/PS 2 Draft placed before author 24/02/2022 Sr.PS/PS 3 Draft proposed and placed before the second Member 24/02/2022 Ld JM 4 Draft discussed/approved by second Member 24/02/2022 Ld JM 5 Approved draft comes to the Sr. PS/PS 24/02/2022 Sr.PS/PS 6 Kept for pronouncement on 23/03/2022 Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the Asstt Registrar 11 Date of dispatch of order ITAT-Panaji Page 3 of 3

VIDYA SAGAR ALPSANKHYATAR SHAIKSHANIK SAMSTHE,BELGAUM vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, BELGAUM

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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