What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to opting for the Vivad se Vishwas Scheme.

Maria Alice D'Souza, Colva vs ITO | ITAT Panaji 2020

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

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

For Appellant: Shri Shrinivas Nayak

For Respondent: Shri Surendra Dhaka

आदेश / ORDER

This appeal by the assessee arises out of the order dated 28-08-2018 passed by the CIT(A)-2, Panaji in relation to the assessment year 2014-15.

Before us, the assessee has filed a letter dated 04-09-2020, seeking withdrawal of the appeal. The relevant contents of such withdrawal letter reads as under :

“We have opted for the Direct Tax Vivad se Vishwas Scheme, 2020 and our application has been duly accepted by the department. We enclose the copy of the Form-3 received by us.

Considering the above, we would like to withdraw the appeal filed by us before the Tribunal. The copy of the appeal filed memo is enclosed. Kindly pass the necessary order for withdrawal of our above appeal and oblige.”

On perusal of the above letter and having no objection from the side of ld. DR, we allow the request of the assessee to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the open Court on 25th September, 2020.

MARIA ALICE D'SOUZA,COLVA vs. ITO, WARD - 2, MARGAO

What did the Tribunal hold?

What were the facts?

What were the issues?

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