What did the Tribunal hold?

The assessee requested withdrawal of the appeal to avail benefits under the Direct Tax Vivad Se Vishwas Act. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT for assessment year 2009-10. Subsequently, the assessee sought to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal to avail benefits under the Vivad Se Vishwas scheme.

Pradeep Hanumantappa Somanatti… vs JCIT | 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), Gulbarga in relation to the assessment year 2009-10.

Before us, the assessee has filed a letter dated 23-04-2021 seeking withdrawal of the appeal. The relevant contents of such letter read as under:

“With reference to the subject cited above it is submitted that I have filed an appeal on 02.01.2018 for the Asst. Year 2009-2010 against the order of Appeal passed by the learned Commissioner of Income Tax (Appeals), Gulabarga and the said appeal is pending before your Honour.

Further, it is submitted that at present I wish to avail the benefit under the Direct Tax Vivad Se Vishwas Act as per Gazette order No.CG-DL- E-17032020-218716, dated 17.03.2020 and I am enclosing the Form-3 certificate from Principal Commissioner of Income Tax, Hubli, the said appeal is required to be withdrawn as per the provisions of Vivad Se Vishwas Scheme. Therefore, in view of the said Vivad Se Vishwas Scheme and Govt. order I may kindly be permitted to withdraw the said appeal for which the Act of your kindness I remain very grateful.”

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In the result, the appeal is dismissed as ‘withdrawn’.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), Gulbarga 4. The Pr. CIT, Belagavi 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.

PRADEEP HANUMANTAPPA SOMANATTI,RAMDURGA vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 2, BELGAVI

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