What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee later sought to withdraw the appeal, stating the issue was settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee should be permitted to withdraw their appeal due to settlement under the Vivad Se Vishwas Scheme.

Shri Santhipriya Minerals Private… vs ACIT | ITAT Panaji 2021

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Ms. Hiral Sejpal

For Respondent: Shri Basavaraj H. Mallayya

The appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Panaji dated 05.02.2018 for the Assessment Year 2012-13. 2. Before us, the appellant filed a letter dated 11.01.2021 seeking permission to withdraw the appeal on the ground that the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The appellant also filed copy of Form No.3 issued by Principal Commissioner of Income Tax, Panaji.

On the other hand, the ld. Department Representative had expressed no objection to permit the withdrawal of appeal.

In the circumstances, we hereby grant permission to the appellant to withdraw the appeal. Accordingly, the appeal stands dismissed as withdrawn.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 19th February, 2021. (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; "दनांक Dated : 19th February, 2021 Sujeet आदेश क" "ितिलिप अ"ेिषत/Copy of the Order is forwarded to: अपीलाथ" / The Appellant;

""यथ" / The Respondent;

2.3.

The CIT(A)-2, Panaji;

The Pr.CIT, Panaji;

DR, ITAT, Panaji; गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

SHRI SANTHIPRIYA MINERALS PRIVATE LIMITED,MORMUGAO vs. THE ACIT, CIRCLE - 2 (1), PANAJI

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