What did the Tribunal hold?

The Tribunal granted permission to the appellants to withdraw their appeals. The appeals were dismissed as withdrawn by the Tribunal.

A batch of appeals filed by various assessees for different assessment years were listed for hearing. The assessees subsequently filed letters seeking permission to withdraw their appeals.

What were the issues?

The primary issue was whether the assessees should be permitted to withdraw their appeals due to settlement under the Vivad Se Vishwas Scheme, 2020.

M/S Servoplast vs DCIT | ITAT Panaji 2021

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI R. S. SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Pramod Vaidya, Shri Srirang Kulkarni, Shri Vipul J. Shah

Hearing: 13.05.2021Pronounced: 13.05.2021

2 8 175/PAN/2018 Alucast Auto Parts Ltd., Pr.CIT, Belgaum 2013-14 664/2, Waghawade Road, Macche, Belgaum-590014. PAN : AACCA1239Q 9 207/PAN/2017 M/s. Servoplast, DCIT, Circle-1, 2012-13 C/o A.P. Sirvoicar, M.G. Panaji, Goa Road, Panaji, Goa-403001. PAN : AAFFS3473C 10 353/PAN/2018 Mrs. Chandan Deepak ACIT, Circle- 2014-15 Bandekar, 2(1), Goa Suvarn Bandekar Building, Swatantra Path, Vasco-Da-Gama, Goa-403803. PAN : ACKPT0266H 11 354/PAN/2018 Smt. Deepa Anant ACIT, Circle- 2014-15 Bandekar, 2(1), Goa Suvarn Bandekar Building, Swatantra Path, Vasco-Da-Gama, Goa-403803. PAN : ABLPA9389A 12 91/PAN/2018 M/s. Elite Builders, Jt.CIT, Range-2, 2010-11 1, Harsiddh Apartments, Panaji Opp. Parra Towers, Jacknim, Parra, Bardez, Goa. PAN : AACFE4505C Assessee by : Shri Pramod Vaidya Shri Srirang Kulkarni Shri Vipul J. Shah None Appeared : Sl. No.2, 5, 9, 10, 11 Revenue by : Shri Pradeep Kumar सुनवाई क� तारीख / Date of Hearing : 13.05.2021 घोषणा क� तारीख / Date of Pronouncement : 13.05.2021 आदेश / ORDER These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of the Learned Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

3 2. When the matter had come up for hearing today, the appellants filed their respective letters seeking permission to withdraw the appeals as the dispute in these appeals is proposed to be settled under Vivad Se Vishwas Scheme, 2020. The appellants also filed copy of Form No.3 issued by the Designated Authority.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of the appeals.

In the circumstances, we hereby grant permission to the appellants to withdraw the appeals. Accordingly, the above captioned appeals stand dismissed as withdrawn.

In the result, all the above captioned appeals filed by the assessee are dismissed as withdrawn. Order pronounced in the open Court on this 13th day of May, 2021.

M/S SERVOPLAST,PANAJI vs. DCIT, CIRCLE - 1(1), PANAJI

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