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Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI – VIRTUAL COURT
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL
PER BENCH : These appeals by the assessee arise out of the separate orders passed by the CIT(A), Panaji – 1, dated 30.04.2019 pertaining to Quarter 2- Form 24Q and Quarter 2 – Form 26Q in relation to the assessment year 2018-19.
Before us, the assessee has filed a letter dated 01.07.2020, seeking withdrawal of the appeals. The relevant contents of such withdrawal letter, read as under :
“We would like to bring to your Honour’s attention that for the above mentioned appeals we have opted the Vivad se Vishwas Scheme (herein after to be referred as “VsV”) by filing the declaration as per the provisions of Direct Tax Vivad se Vishwas Act, 2020 (“VSV Act”). The designated authority has approved the said declaration and granted a certificate in Form 3 (enclosed). In pursuant to section 4(3) of VSV Act the withdrawal application is required to be filed while filing Form 4. In this circumstance and to comply with the provisions of the VSV Act we are filing a withdrawal application for the appeals pending for disposal before your Honour’s. We believe that your Honour will accede our request of withdrawal of aforementioned appeals.”
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 appeals.
In the result, both the appeals of the assessee are dismissed as ‘withdrawn’.
Order pronounced in the open Court on 31st July, 2020.