RIKHAVDAS TEJMAL SHAH (HUF),NIPANI vs. INCOME TAX OFFICER, WARD - 1, NIPANI

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ITA 455/PAN/2018Status: DisposedITAT Panaji12 March 2021AY 2015-163 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme and had filed the necessary declaration. The Tribunal permitted the withdrawal.

What were the facts?

The assessee, Rikhavdas Tejmal Shah (HUF), filed an appeal before the ITAT for the assessment year 2015-16. The assessee subsequently opted for the Vivad Se Vishwas scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting 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 Pramod Y. Vaidya
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 05.10.2018 for the assessment year 2015-16 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 24.02.2021 along with Form-3 by stating as follows: “ In respect of above referred AY 2015-16, the assessee has filed an declaration under Vivad Se Vishwas Scheme and has received Form 3. A Copy of Form 3 is enclosed herewith for ready reference. Under the circumstances the issue involved in the above appeal will not be pressed.”

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 Appeal of assessee is dismissed being withdrawn.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In the result, the appeal of assessee is dismissed as withdrawn.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

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.

3. The CIT(Appeals), Belagavi.

4. The Pr. CIT, Belagavi. 5. ववभागीय प्रतततनधध , आयकर अऩीऱीय अधधकरण, ऩणजी / DR, ITAT, Panaji. गार्ड फ़ाइऱ / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // तनजी सधिव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

Date 1 Draft dictated on 12.03.2021 Sr.PS/PS 2 Draft placed before author 12.03.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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