What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in view of the provisions of the Vivad se Vishwas Act.

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee sought to withdraw the appeal. This request was made under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee is entitled to withdraw their appeal before the ITAT under the Vivad se Vishwas Act, 2020.

M/S Sahyadri Cashew Processors… vs DCIT | ITAT Panaji 2021

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

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

For Appellant: Shri R.K. Pikale

For Respondent: Shri Pradeep Kumar

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)-10, Bengaluru 4. The PCIT, Mangalore 5. DR, ITAT, Panaji; गाड� फाईल / Guard file. 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

M/s.Sahyadri Cashew Processors

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.

M/S SAHYADRI CASHEW PROCESSORS,KUMTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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