What did the Tribunal hold?

The assessee requested to withdraw the appeals as they were eligible under the Direct Tax Vivad se Vishwas Act, 2020. The Revenue did not object to the withdrawal.

The assessee filed three appeals before the ITAT for assessment years 2012-13, 2010-11 & 2011-12. The assessee subsequently filed applications seeking withdrawal of these appeals.

What were the issues?

Whether the assessee can withdraw their appeals before the ITAT due to eligibility under the Vivad se Vishwas scheme.

M/S Cfl Pharmaceuticals Ltd vs DCIT | ITAT Panaji 2021

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI

For Respondent: Shri Prabhat Jha

Assessee by None (withdrawal application) Revenue by Shri Prabhat Jha Date of hearing 22-07-2021 Date of pronouncement 22-07-2021 आदेश / ORDER These 3 appeals by the assessee arise out of the separate orders dated 22-02-2018 & 23-02-2018 passed by the CIT(A)-1, Panaji in relation to the assessment years 2012-13, 2010-11 & 2011-12.

Before us, the assessee has filed letters dated 26-04-2021 seeking withdrawal of the appeals. The relevant contents of such letters which is common to all the appeals (except appeal particulars) read as under: “Against the order of Hon.CIT(A), Panaji dated 22.02.2018, your appellant had filed an appeal before the Hon.ITAT, Panaji Bench, Panaji on 20.04.2018 and has been allotted appeal Number as .

Your appellant is an eligible assessee under Direct Tax Vivad Se Vishwas Act, 2020 and accordingly declaration under the DTVSV Scheme, 2020 in Form 1 and Form 2 was filed on 23.02.2021. The same is accepted by Hon/ Pr. Commissioner of Income Tax, Panaji vide order in Form 3 bearing Ack No.342020160160421 dated 16.04.2021 (copy enclosed). Your appellant therefore requests your Honour to kindly consider this submission for withdrawal of appeal in view of provisions of DTVSV Act, 2020. In view of the above, appeal may kindly be treated as withdrawn.”

The ld. DR did not raise any objection to the withdrawal of the appeals filed by the assessee. As such, the assessee is permitted to withdraw the appeals.

In the result, the appeals are dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 22nd July, 2021.

Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; ददन ांक Dated : 22nd July, 2021 सतीश/GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील थी / The Appellant; 1. प्रत्यथी / The Respondent; 2.

3. The CIT(A),-1, Panaji 4. The Pr. CIT-1, Panaji 5. DR, ITAT, Panaji Bench, Panaji 6. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 22-07-2021 Sr.PS 2. Draft placed before author 22-07-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

M/S CFL PHARMACEUTICALS LTD,PANAJI vs. DCIT, CIRLE - 1(1), PANAJI

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