SHRI SUBHASH SHANKAR MAGDUM,NIPANI vs. INCOME TAX OFFICER, NIPANI

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ITA 411/PAN/2018Status: DisposedITAT Panaji12 March 2021AY 2012-134 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the assessee had opted for the Vivad Se Vishwas scheme and the Revenue had no objection.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later opted for the Vivad Se Vishwas scheme and sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for the Vivad Se Vishwas scheme.

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 Umesh Bolmal
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), Belagavi dated 06.07.2018 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 :

“Subject : Withdrawal of appeal for AY 2012-13 in the case of Shri Subhash S. Magdum, Nipani With reference to the above appeal, I wish to bring to your kind notice that the above assessee filed an appeal to ITAT, Panaji Bench, against the order of the Commissioner of Income Tax, Belgavi for AY 2012-13, which was filed in your office on 17.10.2018. Now the assessee has filed an application under Vivad Se Vishwas Scheme 2020 on 24.12.2020. The Designated Authority had already issued a certificate in Form 3 which is attached with this letter for your kind reference. The above assessee has already sent a letter dated 19.02.2021 to your office requesting your honor to allow him to withdraw his appeal. However, through oversight the certificate in Form 3 issued by the Designated Authority remained to be enclosed with the letter dated 19.02.2021. Under these circumstances, we request you sir to kindly allow the assessee to withdraw his appeal for AY 2012-13.”

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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