SHRI CHANAGOUDA GOUDAPPA PATIL,BELGAVI vs. THE INCOME TAX OFFICER, WARD - 1(3), BELGAVI

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ITA 225/PAN/2019Status: DisposedITAT Panaji15 November 2022AY 2013-143 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 considered the assessee's request for withdrawal under the Vivad Se Vishwas Scheme. As there was no objection from the Revenue, the request was allowed.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal under the Vivad Se Vishwas Scheme, having filed the necessary declaration.

What were the issues?

Whether the assessee is eligible to withdraw the appeal under the Vivad Se Vishwas Scheme and if the appeal should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

The Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PANAJI

Before: SHRI R.S. SYAL

For Respondent: Shri N. Srikanth, Sr. DR

PER R.S. SYAL, VP: This appeal by the assessee is directed against the order passed by the CIT(A), Hubballi on 29-03-2018 in relation to the assessment year 2013-14. 2. Before me, the assessee has filed a letter dated 29-10-2022 seeking permission to withdraw the appeal under ‘Vivad Se Vishwas Scheme’ under The Direct Taxes Vivad Se Vishwas Act, 2020. The relevant contents of such letter reads as under :

1.

“We are eligible assessee under Direct Tax Vivad Se Vishwas Act, 2020 and accordingly we have e-filed the declaration under the DTVSV Scheme, 2020 in Form 1 and Form 2 on 30-01-2021. The same is accepted by Hon’ble Pr. Commissioner of Income Tax, Hubli, vide order in Form 3 bearing Ack No.268632760190221 dated 19-02- 2021 (copy enclosed). We therefore request your Honour to kindly consider this submission for withdrawal of appeal in view of provisions of DTVSV Act, 2020.”

3.

On perusal of the above letter and having no objection from the side of ld. DR, I allow the request of assessee to withdraw the appeal.

4.

In the result, the appeal is dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 15th November, 2022.

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