What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad se Vishwas Scheme.

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee subsequently opted for the Vivad se Vishwas Scheme and received a certificate under the scheme.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.

Shri Shikhar Hitendra Thakur vs ACIT | ITAT Mumbai 2022

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI KULDIP SINGH, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLEShri Shikhar Hitendra Thakur v. Shri Jasvant Pawar Shri Kishore Dhule

For Appellant: Shri Jasvant Pawar

For Respondent: Shri Kishore Dhule

Hearing: 20.06.2022Pronounced: 21.06.2022

O R D E R PER S. RIFAUR RAHMAN (AM)

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–3, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 13.12.2017 for the A.Y. 2014-15.

Assessee through its authorized representative filed a letter submitted as under: - “Ref.: Appeal No. ITA_1745/MUM/2018 Sub. : Withdrawal of Appeal pursuant to Vivad se Vishwas scheme Dear Sir,

(A.Y: 2014-15) Shri Shikhar Hitendra Thakur The assessee in above-referred appeal has opted for Vivad Se Vishwas Scheme 2020 and has been issued Form No.3 being Form for Certificate u/s.5(1) of the Direct Tax Vivad se Vishwas Act 2020 vide acknowledgement number 280513440040321, a copy of which is enclosed herewith for your kind perusal. Annexure ‘A’ In view of the above, your honour is requested to allow the assessee to withdraw the appeal.”

On a perusal of the above letter filed by the authorized representative of the assessee and enclosed copy of Form-3 it is noticed that assessee has already filed declaration and undertaking under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 21st June, 2022.

SHRI SHIKHAR HITENDRA THAKUR,MUMBAI vs. ACIT CIRCLE-4, THANE

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