NAVODAYA CONSULTANTS LIMITED,MUMBAI vs. DCIT- CC - 3 (2), MUMBAI

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ITA 5106/MUM/2018Status: DisposedITAT Mumbai11 November 2021AY 2013-142 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 allowed the assessee to withdraw the appeal. The Revenue's representative also conceded to the withdrawal.

What were the facts?

The assessee preferred an appeal against the CIT(A)'s order for AY 2013-14. The assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH

For Respondent: Shri Vijay Kumar Soni, D.R
Hearing: 12.10.2021Pronounced: 11.11.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 03.11.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2013-14.

2.

None has appeared on behalf of the assessee. However, the assessee filed a letter dated 03.05.2021 requesting the Bench to allow the assessee to voluntarily withdraw the appeal as the assessee has gone into Vivad Se Vishwas Scheme and also submitted that form No.3 which has already been issued.

4.

Accordingly, we are inclined to dismiss the appeal of the assessee.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 11.11.2021.

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