What did the Tribunal hold?

The Tribunal acknowledged the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee's appeal was previously dismissed ex-parte. The order was recalled, and the assessee now wishes to withdraw the appeal to opt for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme for dispute resolution.

Naimesh Mishra vs ITO | ITAT Mumbai 2022

Income Tax Appellate Tribunal, “B” Bench, Mumbai

Before: Shri SHAMIM YAHYA, AM & Shri RAHUL CHAUDHARY, JM

For Appellant: Shri C.T.Mathews, Sr.AR

For Respondent: Shri C.T.Mathews, Sr.AR

Hearing: 01.02.2022

O R D E R Per Shamim Yahya (AM) :-

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-29, dated 20.03.2013 and pertains to assessment year 2009-10.

This appeal was earlier disposed off by this Tribunal vide order dated 13.12.2017 and appeal was dismissed. Subsequently in MA order No.49/Mum/2021, the said order was recalled, since, the earlier order was an ex-parte order. Now, the assessee before us submits that assessee wishes to opt for Vivad Se Vishwas Scheme (VsV) for the disposal of appeal. Hence, wishes to withdraw the appeal.

We have heard the ld.DR and perused the record. Since, assesse has opted for withdrawal of appeal as assessee is settling the dispute under VsV scheme, we dismiss this appeal as withdrawn as assessees has opted for settling the dispute under VsV Scheme

In the result, appeal by the assessee stands dismissed.

Pronounced in the open court on 12 .04.2022.

NAIMESH MISHRA,MUMBAI vs. ITO 17(3)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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