What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn.

The assessee bank filed appeals before the ITAT for multiple assessment years. The bank subsequently filed letters seeking withdrawal of these appeals.

What were the issues?

The primary issue was whether the assessee's request to withdraw appeals, citing their intention to opt for the Vivad se Vishwas scheme, should be granted.

M/S Syndicate Bank, Sadalga… 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 Shivaprasad Parnatti

For Respondent: Shri Surender Singh, IT Inspector

These twelve appeals by the assessee (Sadalga and Mudalagi

Branches) arise out of the separate orders commonly dated

22-05-2018 passed by the CIT(A) Belagavi in relation to the assessment years 2011-12 to 2016-17. 2. Before us, the assessee has filed letters dated 30-06-2020,

seeking withdrawal of the appeals. The relevant contents of such withdrawal letters, which is common in all the appeals (except the assessment year), read as under :

‘With reference to the above subject, the appellant wishes to withdraw the appeal preferred before the Hon’ble ITAT-Panaji Bench for the AY 2011-12 since the appellant wishes to opt for Direct Tax Vivad Se Vishwas Scheme announce through Direct Tax Vivas Se Vishwas Act, 2020 and settle their dispute with the Income Tax Department. Appellant encloses herewith copy of the Form-1 filed before the Income Tax Department for your perusal along with eligible tax payment challans. Appellant also encloses copy of Form-3 generated from e-filing sight of Income Tax Department. Request you to kindly permit us to withdraw the above referred appeal.”

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

In the result, all the appeals are dismissed as ‘withdrawn’.

Order pronounced in the open Court on 21st August, 2020. (S.S. VISWANETHRA RAVI) VICE PRESIDENT पुणे Pune; "दनांक Dated : 21st August, 2020 Satish आदेश क" क" क" "ितिलिप क" "ितिलिप "ितिलिप अ"ेिषत "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order is forwarded to: अ"ेिषत आदेश आदेश आदेश अपीलाथ" / The Appellant;

""यथ" / The Respondent;

2.3.

The CIT(A), Belagavi

The CIT (TDS), Panaji, Goa

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

Date

Draft dictated on 21-08-2020 Sr.PS

Draft placed before author 21-08-2020 Sr.PS

Draft proposed & placed JM before the second member

Draft discussed/approved JM by Second Member.

Approved Draft comes to Sr.PS the Sr.PS/PS

Kept for pronouncement on Sr.PS

Date of uploading order Sr.PS

File sent to the Bench Clerk Sr.PS

Date on which file goes to the Head Clerk

10.

Date on which file goes to the A.R.

11.

Date of dispatch of Order. *

M/S SYNDICATE BANK, SADALGA BRANCH,BELGAVI vs. INCOME TAX OFFICER (TDS), WARD - 1, BELGAVI

What did the Tribunal hold?

What were the facts?

What were the issues?

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