SHRI PRAMOD BALASAHEB PATIL,BELGAVI vs. ITO, WARD - 1(3), BELGAVI

PDF · subscribers
ITA 38/PAN/2020Status: DisposedITAT Panaji23 November 2022AY 2016-172 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 Tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal with a delay of 9 days, which was condoned. The assessee then requested to withdraw the appeal as they had filed an application under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.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 Shivanand Halbhavi

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 29-11-2019 passed by the Commissioner of Income Tax (Appeals), Belagavi [‘CIT(A)’] for assessment year 2016-17.

2.

I find that this appeal was filed with a delay of 09 days. Upon hearing both the parties, the delay of 09 days is condoned.

3.

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

4.

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

5.

In view of the request made by the assessee the appeal is dismissed as withdrawn.

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

Recent GST High Court judgments

Search GST case law →