What did the Tribunal hold?

The Tribunal noted that the issue was settled under the Vivad Se Vishwas Scheme. With no objection from the respondent, the assessee was permitted to withdraw the appeal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and received Form 3 from the PCIT. The assessee then requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Mahadevappa Shivalingappa… vs JCIT | ITAT Panaji 2022

Income Tax Appellate Tribunal, “SMC” BENCH, PANAJI

Before: SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Shivanand Halbhavi (through virtual)

For Respondent: Shri N. Shrikanth (through virtual)

Date of Hearing : 14-11-2022 Date of Pronouncement : 16-11-2022 ORDER This appeal preferred by the assessee emanates from the order of the ld. CIT(A) Belgavi dated 13-03-2019 for assessment year 2013-14 as per the grounds of appeal on record.

2. At the outset, the ld. Counsel for the assessee filed a letter dated 12-11-222 stating as under: “Sub: Seeking permission for withdrawal of appeal as I have opted for Vivad Se Vishwas Scheme The appellant has availed the benefit of the Direct Tax Vivad Se Vishwas Act 2020 and has filed form No. 1 and 2 as per provisions of Direct Tax Vivad Se Vishwas Act, 2020. Appellant has received form 3 from the PCIT, Hubli on 15-01-2021. Appellant has further filed form 4 on 30-09-2021. The status on Income-tax Portal as on date is “Awaiting Signed form 5 from CIT”. The appellant desires to withdraw the appeal as he has opted for Direct Tax Vivad Se Vishwas Scheme. Hence the appellant requests permission to withdraw the appeal. Prayer: Permission may kindly be granted to withdraw the appeal, for the kind act of Your Honour the appellant remains ever grateful.”

In view the above, the issue involved in this appeal stands settled under the Vivad Se Vishwas Scheme, 2020. The assessee also filed copy of Form No.3 issued by the Pr. Commissioner of Income Tax, Hubli.

ITA 168/PAN/2019 Mahadevappa S somanatti .AY. 2013-14

The ld. DR raised no objection regarding the assessee wishing to withdraw the appeal.

In view of the request made by the assessee, I permit the assessee to withdraw the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 16th November, 2022.

MAHADEVAPPA SHIVALINGAPPA SOMANATTI,BELGAVI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, BELAGAVI

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