M/S N. B. HIREMATH,HUBBALI vs. THE DCIT, CENTRAL CIRCLE, HUBBALI

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ITA 76/PAN/2018Status: DisposedITAT Panaji05 April 2021AY 2014-154 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. Consequently, all appeals were dismissed as withdrawn.

What were the facts?

The assessees had filed appeals before the Income Tax Appellate Tribunal for various assessment years. They subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Act for dispute resolution.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Ashok G. Mudnur, Smt. Pratibha R
For Respondent: Shri Dinesh A. Chaurasia
Hearing: 26.03.2021Pronounced: 05.04.2021

आदेश / ORDER

1.

These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

2.

The Ld. AR for the assesses submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 (‘the VSV Act’) and has filed respective withdrawal applications along with Form-3 in this regard. For Sl. No.1, none appeared on behalf of the assessee. However, withdrawal application along with Form-3 has been filed by the assessee opting for Vivad Se Vishwas Scheme, 2020.

3.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

4.

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 05th day of April, 2021.

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