What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw all the appeals. The appeals were dismissed as withdrawn by the Tribunal.

The assessee filed four appeals before the ITAT for assessment years 2010-11 to 2013-14. The assessee subsequently opted for the Vivad Se Vishwas scheme, 2020, and sought to withdraw the appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas scheme.

Mahendrakumar Rikabchand Shah… vs ITO | ITAT Panaji 2021

Income Tax Appellate Tribunal, PANAJI

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pukale Manoj Devindar

For Respondent: Shri Dinesh A. Chaurasia

Hearing: 12.03.2021Pronounced: 16.03.2021

आदेश / ORDER

These four appeals preferred by the assessee emanates from the different orders of the Ld. CIT(Appeals), Belagavi dated 01.08.2018 for the assessment years 2010-11 to 2013-14 as per the grounds of appeal on record.

The Ld. AR for the assessee for all the appeals submitted that the assessee wants to withdraw all the appeals as the assessee has opted for Vivad Se Vishwas scheme, 2020 and has filed separate applications dated 05.02.2021 for each appeals along with Form-3 by stating as follows :

“Sub: Withdrawal of Appeal filed No. ITA 439/PAN/2018 dated 19.11.2018 (AY 2010-11) as I have filed an application under the Direct Tax Vivad Se Vishwas Scheme. With reference to the above, I Mahendrakumar R Shah hereby make an application for withdrawal of Appeal filed No.439/PAN/2018 dated 19.11.2018, as I have preferred to settle the disputed matter under Vivad Se Vishwas Scheme. The Form 3 has been received from the Department and the copy of the same is enclosed for your reference. The necessary taxes also has been paid. In order to file Form 4, withdrawal of appeal is mandatory, therefore, I request your honour to kindly withdraw my appeal and the withdrawal number and confirmation be sent as the same is required to be incorporated in Form 4 as per Vivad Se vishwas Scheme.”

For other three appeals i.e. to 442/PAN/2018 for the assessment years 2011-12 to 2013-14, the assessee has made similar submissions.

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 Appeals of assessee are dismissed being withdrawn.

In the result, all the appeals of assessee are dismissed as withdrawn. Order pronounced on 16th day of March, 2021.

MAHENDRAKUMAR RIKABCHAND SHAH,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

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