What did the Tribunal hold?

The tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme, 2020. Consequently, both appeals were dismissed as withdrawn.

The assessees filed appeals before the ITAT for the assessment year 2013-14. They subsequently filed applications to withdraw these appeals.

What were the issues?

The primary issue was whether the assessees' appeals should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas scheme.

Mr. Manoj Dhirajlal Rajani vs ACIT | ITAT Panaji 2021

Income Tax Appellate Tribunal, PANAJI

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Dinesh A. Chaurasia

Hearing: 12.03.2021Pronounced: 16.03.2021

Heard together (2 matters)

ITA No. 451/PAN/2018

ITA No. 452/PAN/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / ORDER

These two appeals preferred by the assessees emanates from the common order of the Ld. CIT(Appeals), Panaji-1 dated 28.09.2018 for the assessment year 2013-14 as per the grounds of appeal on record.

The Ld. AR for the assessee for both the appeals submitted that the assessee wants to withdraw the appeal as the assessee has opted for Vivad Se Vishwas scheme, 2020 and has filed separate applications dated 23.02.2021 along with Form-3 for both the appeals by stating as follows :

“Sub : Appeal No.451/PAN of 2018 in case of PAN No.ABTPR9496F for AY 2013-14 I, the undersigned would like to withdraw the above referred appeal filed in view of opting for the Vivad Se Vishwas Scheme, 2020 for the said appeal. Attaching herewith Form 1 and 2 and Form 3 for your reference and record. Kindly take the withdrawal of the above referred appeal on record.”

“Sub : Appeal No.452/PAN of 2018 in case of PAN No.ABTPR9495G for AY 2013-14 I, the undersigned would like to withdraw the above referred appeal filed in view of opting for the Vivad Se Vishwas Scheme, 2020 for the said appeal. Attaching herewith Form 1 and 2 and Form 3 for your reference and record. Kindly take the withdrawal of the above referred appeal on record.”

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 Both the appeals of assessee are dismissed being withdrawn.

In the result, both the appeals of assessee are dismissed as withdrawn.

Order pronounced on 16th day of March, 2021.

Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 16th March, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

MR. MANOJ DHIRAJLAL RAJANI,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

What did the Tribunal hold?

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