SHRI SANJAY GOPAL BICHU,BELGAUM vs. THE INCOME TAX OFFICER, WARD - 2(2), BELGAUM

PDF · subscribers
ITA 58/PAN/2018Status: DisposedITAT Panaji12 March 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal as the assessee had opted for the Vivad Se Vishwas scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the Vivad Se Vishwas scheme to settle the dispute. The assessee then filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee could withdraw the appeal after 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), Gulbarga dated 24.11.2017 for the assessment year 2010- 11 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 23.02.2021 along with Form-3 by stating as follows : “

1.

That the above captioned appeal is pending before this Honourable Bench.

2. That the appellant has already applied for Direct Tax Vivad Se Vishwas Scheme 2020 (DTVSV) for settlement of appeal. Please, find enclosed herewith copy of Form 1, Form-2 and Form 3 in this regard. 3. Under the circumstances appellant makes this application for withdrawal of appeal which is pending before this Honourable bench of Income Tax Appellate Tribunal.”

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 Appeal of assessee is dismissed being withdrawn.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In the result, the appeal of assessee is dismissed as withdrawn.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

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

Latest GST High Court judgments

Search GST case law →