What did the Tribunal hold?

The assessee was permitted to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme and the revenue did not object.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme for the disputed penalty and sought to withdraw the appeal.

What were the issues?

Whether an assessee can withdraw an appeal after opting for the Vivad Se Vishwas Scheme.

Poornima Suresh Nayak, Udupi vs ITO | 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 This appeal by the assessee arises out of the order dated 24-10-2017 passed by the CIT(A)-10, Bengaluru in relation to the assessment year 2013-14.

Before us, the assessee has filed a letter dated 21-04-2021 seeking withdrawal of the appeal. The relevant contents of such letter read as under:

I have opted for Vivad Se Vishwas Scheme in respect of above disputed penalty of Rs.1,50,000 pertaining to the assessment year 2013-14 for which an appeal was preferred before this Hon’ble Appellate Authority. The Principal Commissioner of Income Tax, Panaji has accepted and issued Form 4 vide acknowledgement No.26653400170221 dated 17-02-2021. A copy of the same is attached for your kind reference. Under the circumstance, I wish to withdraw my appeal petition filed u/s.253(1) of Income Tax Act for the said assessment year in question.

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

In the result, the appeal is dismissed as ‘withdrawn’.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: 1. अपील थी / The Appellant; 2. प्रत्यथी / The Respondent; 3. The CIT(A),-10, Bengaluru 4. The Pr. CIT, Mangaluru 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.

POORNIMA SURESH NAYAK,UDUPI vs. INCOME TAX OFFICER, WARD - 1, UDUPI

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