MANITA GARG,GOA vs. ITO (WARD) 2(1), PANAJI

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ITA 35/PAN/2020Status: DisposedITAT Panaji23 November 2022AY 2005-062 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw both appeals due to opting for the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed two appeals before the ITAT for assessment year 2005-06. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw appeals in light of the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, PANAJI

Before: SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Gajendra Babu
For Respondent: Shri N. Shrikanth

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

These two appeals by the assessee against the separate order dated 27-01-2020 and 29-01-2020 passed by the Commissioner of Income Tax (Appeals)-1, Panaji [‘CIT(A)’] for assessment year 2005-06.

2.

On perusal of the letter filed by the assessee, I note that the assessee wishes to withdraw both the appeals in view of having filed application under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

3.

Shri N. Shrikanth, the ld. DR has no objection in case the assessee wishes to withdraw both the appeals.

4.

In view of the request made by the assessee both the appeals are dismissed as withdrawn.

Order pronounced in the open court on 23rd November, 2022.

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