What did the Tribunal hold?

The Tribunal allowed the assessees' request to withdraw the appeals, noting no objection from the Revenue.

The assessees filed appeals before the ITAT for the assessment year 2015-16. Subsequently, they filed letters seeking withdrawal of their appeals.

What were the issues?

The primary issue was whether the assessees should be permitted to withdraw their appeals before the Tribunal.

Shri Inacio Fernandes, Navelim vs ACIT | 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 Krishna Kamat

For Respondent: Shri Surender Singh, IT Inspector

आदेश / ORDER These two appeals by different but connected assessees arise out of the separate orders commonly dated 30-07-2019 passed by the CIT(A), Panaji-1, Panaji in relation to the assessment year 2015-16.

Before us, the assessees have filed letters dated 03-08-2020, seeking withdrawal of the appeals. The relevant contents of such withdrawal letters, which is common in both the appeals (except the Appeal Number), read as under :

‘This is to bring into the kind notice of Your Honour that in response to our application under the Direct Tax Vivad Se Vishwas Scheme the office of the Hon’ble PCIT, Panaji Goa is pleased to accept our application. Hence I request Your Honour to kindly permit me to withdraw our above referred Appeal No.ITA 276/PAN/2019 for the A.Y. 2015-16”

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

In the result, both the appeals are dismissed as ‘withdrawn’.

Order pronounced in the open Court on 21st August, 2020.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER 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; 1. ��यथ� / The Respondent; 2. 3. The CIT(A), Panaji-1, Panaji 4. The Pr.CIT, Panaji 5. DR, ITAT, Panaji; गाड� फाईल / Guard file. 6. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 21-08-2020 Sr.PS 2. Draft placed before author 21-08-2020 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. 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.

SHRI INACIO FERNANDES,NAVELIM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

What did the Tribunal hold?

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