What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal and, with no objection from the Revenue, allowed the withdrawal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal for assessment year 2011-12. Subsequently, the assessee filed a letter seeking withdrawal of the appeal, stating they had applied under the Vivad se Vishwas Scheme and were due for a refund.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn based on their application under the Vivad se Vishwas Scheme.

Mahadev T Padolkar, Raibag vs ACIT | ITAT Panaji 2021

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pramod Vaidya

For Respondent: Shri Pradeep Kumar

Date of hearing 13-05-2021 Date of pronouncement 13-05-2021 आदेश / ORDER This appeal by the assessee arises out of the order dated 13.03.2019 passed by the CIT(A), Hubballi in relation to the assessment year 2011-12.

Before us, the assessee has filed a letter dated Nil seeking withdrawal of the appeal. The relevant contents of such withdrawal letter reads as under :

“I have filed an appeal for the Assessment Year 2011-12 on 30-04- 2019 vide ITA No.171/AGKPP8099G/2019. I have filed application under VIVAD SE VISHWAS SCHEME and form No.3 is issued by the Competent Authority. As per Form No.3, I have paid Excess tad and I am due for the refund.

Now, I am submitted Form No.1,2, and 3 for withdrawal of the appeal. The court may please be requested to treat the appeal as withdrawn and pass an Order accordingly.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 13th May, 2021.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 13th May, 2021 Satish आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2.

3. The CIT(A), Hubballi 4. The PCIT, Belgaum 5. DR, ITAT, Panaji; गाड� फाईल / Guard file. 6. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 13-05-2021 Sr.PS 2. Draft placed before author 13-05-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the 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.

MAHADEV T PADOLKAR,RAIBAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELGAUM

What did the Tribunal hold?

What were the facts?

What were the issues?

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