M/S MINAS E MINERALS DE GOA PRIVATE LIMITED,MORMUGAO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, MARGAO

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ITA 192/PAN/2018Status: DisposedITAT Panaji12 March 2021AY 2012-134 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal. The appeal was dismissed as withdrawn by the assessee.

What were the facts?

The assessee wanted to withdraw their appeal before the ITAT because they had opted for the Vivad Se Vishwas scheme. They submitted an application along with relevant forms as per the scheme's provisions.

What were the issues?

Whether an appeal can be withdrawn by the assessee who has opted for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 4(3),Section 5(1)

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 Hiraj Sejpal
For Respondent: Shri Dinesh A. Chaurasia
Hearing: 12.03.2021Pronounced: 16.03.2021

आदेश / ORDER

1.

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-2, Panaji dated 15.02.2018 for the assessment year 2012-13 as per the grounds of appeal on record.

2.

The Ld. AR for the assessee submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme, 2020 and has filed an application dated 22.02.2021 along with Form-3 by stating as follows :

“Sub : Request for withdrawal of appeal Ref. M/s. Minas E Minerais De Goa Private Limited AY 2012-13 Appeal No. ITA 192/PAN/2018 With regards to the above mentioned appeal for assessment year 2012- 13 which was filed before the Hon’ble ITAT Panaji Bench on 04.05.2018, with this letter we hereby submit a request for withdrawal of appeal as we have opted for the vivad se vishwas Scheme. In this regard, it is intimated that we have opted for the scheme of Direct Tax Vivad Se Vishwas ( Copy of the Form 1 & 2 filed on 27/12/2020 is enclosed). Subsequently, in accordance with Section 4(3) of the Direct Tax Vivad Se Vishwas Act, 2020 ( the Act) the Appellant hereby submits a request for withdrawal of the captioned appeal as designated authority as defined by the Act has issued the certificate vide Form 3 as mentioned u/s.5(1) of the Act ( Copy of Form 3 on 17/02/2021 enclosed) Based on the above facts and the documents enclosed the Appellant requests your honour to kindly approve the request for withdrawal & issue the certificate of withdrawal as early as possible.”

3.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeal. Hence, we permit the withdrawal. Appeal of assessee is dismissed being withdrawn.

4.

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

Order pronounced on 16th day of March, 2021.

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