What did the Tribunal hold?

The Tribunal, noting the assessee's request and no objection from the Revenue, allowed the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal before the ITAT for assessment year 2009-10. Subsequently, the assessee submitted a withdrawal application stating they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Shri Narayan Avvappa Balareddi… vs ITO | ITAT Panaji 2021

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

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

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 21.03.2019 passed by the CIT(A), Hubballi in relation to the assessment year 2009-10.

Before us, the assessee has filed a letter dated 01.03.2021 seeking withdrawal of the appeal. The relevant contents of such withdrawal letter reads as under :

“With reference to the above, I have submitted the form No.1 & 2 under the Scheme of The Direct Tax Vivad Se Vishwas 2020 on 02/12/2020 copy of the same attached – Annexure-1. Further to above I have received the certification in the form of Form No.3 u/s.5(1) of the Direct Tax Vivad Se Vishwas Act 2020 (3 of 2020) issued by the designated authority PCIT, Hubli copy of the same is attached – Annexure - 2.

Since I am opting for DTVSS-2020, I am filing this application before you and request you to kindly issue Appeal withdrawal certificate as per the provisions of the DTVSS-2020 to enable me to submit form No.4 to the designated authority.”

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In the result, the appeal of the assessee is dismissed as ‘withdrawn’.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� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत 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.

SHRI NARAYAN AVVAPPA BALAREDDI,BAGALKOT vs. INCOME TAX OFFICER, WARD - 1, BAGALKOT

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