Sergio Andrew Freitas, Caranzalim V. Income Tax Officer, Ward - 1(2), Panajji

ITA 228/PAN/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0204 (ITAT-PANAJI)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISES OUT OF DATED PASSED
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI AT PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI S.S.VISWANETHRA RAVI , J UDICIAL MEMBER . / ITA NO. 228 / PA N /201 8 / ASSESSMENT YEAR S : 20 08 - 09 SER GIO ANDREW FREITAS, F - 1, BUILDING 6, KAMAT KINARA, MIRAMAR CAUSEWAY, CARANZALEM GOA 403002 PAN : AAGPF1278F VS. ITO, WARD - 1(2), PANAJI APPELLANT RESPONDENT / ORDER TH IS APPEAL BY THE ASSESSEE ARISE S OUT OF THE ORDER DATED 17 - 04 - 2018 PASSED BY THE CIT(A) - 2 , PANAJI IN RELATION TO THE ASSESSMENT YEAR 2008 - 09 . 2. BEFORE US, THE ASSES SEE HAS FILED A LETTER DATED 2 2 - 04 - 2021 SEEKING WITHDRAWAL OF THE APPEA L. THE RELEVANT CONTENTS OF SUCH LETTER READS AS UNDER : I WISH TO BRING TO YOUR KIND NOTICE THAT I HAD FILED AN APPEAL WITH THE ITAT, PANAJI - GOA ON 06/06/2018 AGAINST THE APPELLATE ORDER PASSED BY CIT APPEALS (2), PANAJI GOA FOR ASST. YEAR 2008 - 09. AT A LATER DATE, I DECIDED TO OPT FOR THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 AND FILED THE NECESSARY FORM 1 & 2 (COPY ENCLOSED) WITH THE DESIGNATED AUTHORITY UNDER THE SCHEME. ASSESSEE BY SHRI GAURAV PANTIKAR REVENUE BY SHRI PRABHAT JHA DATE OF HEARING 2 2 - 07 - 2021 DATE OF PRONOUNCEMENT 22 - 0 7 - 2021 ITA NO. 228 /PAN/201 8 SERGIO ANDREW FREITAS 2 I HAVE NOW RECEIVED FORM 3 (COPY ENCLOSED) FROM THE PCIT, PANAJI - GOA WHO IS THE DESIGNATED AUTHORITY UNDER THE SAID SCHEME DIRECTING ME TO FILE FORM 4 UNDER THE SAID DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. WHILE FILING THE SAID FORM 4, I HAVE TO ATTACH A LETTER TO THE APPELLATE AUTHORITY, I.E. THE ITAT PANAJI - GOA FOR THE PURPOS E OF WITHDRAWAL OF THE APPEAL FILED WITH THE SAID AUTHORITY. IN VIEW OF THE FOREGOING, I WISH TO WITHDRAW THE APPEAL FILED WITH YOUR OFFICE ON 06/06/2018. YOU ARE THEREFORE REQUESTED TO ACCEDE TO MY ABOVE REQUEST AND TO ISSUE THE NECESSARY ORDER ALLOWING ME TO WITHDRAW THE AFORESAID APPEAL. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL. 4. IN THE RESULT, THE APPEA L IS DISMISSED AS WITHDRAW N. O RDER PRONOUNCED IN THE OPEN COURT ON 22 ND JULY , 2021 . SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 22 ND JULY , 2021 /GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. 4. THE CIT( A), - 2 , PAN AJI THE PR. CIT - 2 , PANAJI 5 . 6 . DR, ITAT, PANAJI BENCH, PANAJI / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO. 228 /PAN/201 8 SERGIO ANDREW FREITAS 3 DATE 1. DRAFT DICTATED ON 22 - 07 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 22 - 07 - 2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR .PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER.