What did the Tribunal hold?

The tribunal dismissed the appeals as withdrawn, subject to the condition that if the matter is not resolved under the Vivad se Vishwas scheme, the assessee can revive the appeals.

The assessee filed appeals against the orders of the CIT(A) for AYs 2010-11 and 2016-17. The assessee subsequently filed applications under the Direct Tax Vivad se Vishwas Act, 2020, and received certificates from the designated authority.

What were the issues?

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

Shri Mallikarjun Credit Souharda… vs ITO | ITAT Panaji 2022

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

Pronounced: 23/02/2022

आदेश की �ितिलिपअ�ेिषत / Copy of the Order forwarded to :

1. 1. अपीलाथ� / The Appellant. 2. ��थ� / The Respondent.

3. The CIT (Appeals), Belgaum (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

SHRI MALLIKARJUN CREDIT SOUHARDA SAHAKARI LIMITED,BELGAVI vs. ITO, WARD - 1, NIPANI

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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