What did the Tribunal hold?

The assessee requested to withdraw the appeals due to opting for the Vivad se Vishwas Scheme. The Tribunal allowed the withdrawal request.

The assessee filed two appeals before the ITAT for the assessment year 2014-15. The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn due to their participation in the Vivad se Vishwas Scheme.

M/S Shivkashi Constructions… vs ITO | ITAT Panaji 2021

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

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

For Appellant: Shri Srirang Kulkarni

For Respondent: Shri Pradeep Kumar

Date of hearing 13-05-2021 Date of pronouncement 13-05-2021 आदेश / ORDER

These 2 appeals by the assessee arise out of the separate orders dated 19.11.2018 & 19.09.2018 passed by the CIT(A), Belagavi in relation to the assessment year 2014-15. 2. Before us, the assessee has filed common letters dated 22.03.2021, seeking withdrawal of the appeals. The relevant contents of such withdrawal letters read as under :

“This is to bring to your kind notice that I had filed an appeal before your honour in respect of the above mentioned year. I would further like to inform your honour that since I have opted for the Vivad Se Vishwas Scheme 2020 I would like to withdraw the appeal filed. I am enclosing herewith the Form 3 in support of my claim. It is therefore requested that the appeal filed before your honour be kindly treated as withdrawn and oblige.”

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 appeals.

In the result, the appeals of the assessee are dismissed as ‘withdrawn’.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), Belagavi 4. The PCIT, Belagavi 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.

M/S SHIVKASHI CONSTRUCTIONS,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(2), BELGAVI

What did the Tribunal hold?

What were the facts?

What were the issues?

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