Loading judgment…
Facts
The appellant company filed an appeal for AY 2020-21. The appellant submitted a letter stating they opted for the Vivad Se Vishwas Scheme (VSVS) and wished to withdraw the appeal.
Held
The Tribunal noted that the Ld. DR did not object to the withdrawal request. The Tribunal decided to dismiss the appeal as withdrawn.
Key Issues
Whether the appeal can be withdrawn by the appellant under the Vivad Se Vishwas Scheme.
Sections Cited
92(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Mumbai “J” Bench, Mumbai.
Before: Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM)
Per Omkareshwar Chidara (AM) :- The appeal was filed by the appellant company for the A.Y. 2020-21 and the case was posted for hearing. A letter dated 27.5.2025 was submitted by the Ld. AR of appellant stating that they have opted for Vivad Se Vishwas Scheme (VSVS). Accordingly, Form No. 1 filed by the appellant company and a certificate in Form No. 2 dated 22.5.2025 issued by the Income Tax Department to the appellant under section 92(1) of the I.T. Act of VSVS was also submitted alongwith the above mentioned letter. In view of the same, the appellant company wishes to submit before the Bench that the captioned appeal shall be deemed to be withdrawn from the date of issuance of Form No. 2 i.e., 22.5.2025. Accordingly, it was requested that they may be permitted to withdraw the appeal and pass a consequential order considering the said appeal as withdrawn.
Ld. DR did not object to the submission of the Ld. AR.
After hearing Ld. DR and perusing the letter and enclosure filed by the appellant before the Bench, it is decided to dismiss the appeal as withdrawn.
2 UTV Software Communications Private Limited The appellant company has liberty to reinstate the appeal in the case process under VSVS is not complied with as per rules.
The appeal of the appellant is dismissed.
Order pronounced in the open Court on 27/06/2025.