SHINE STAR,MUMBAI vs. ACIT - 19(3), MUMBAI

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ITA 1705/MUM/2020Status: DisposedITAT Mumbai08 November 2021AY 2011-123 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 noted that the assessee had opted for the VSVS scheme and paid the dues. Accepting the assessee's request, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2011-12. Subsequently, the assessee made a revised application under the Vivad Se Vishwas (VSVS) scheme and paid the determined balance amount. The assessee then requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for and settling dues under the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE

For Respondent: Ms. Kranti Yadav
Hearing: 08.11.2021Pronounced: 08.11.2021

O R D E R PER C.N. PRASAD (JM)

1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–2, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 23.03.2018 for the A.Y. 2011-12.

(A.Y: 2011-12) M/s. Shine Star 2. Assessee filed a letter dated 30th September, 2021 and submitted as under: - “Ref: Appeal Ref No ITA1705/MUM/2020 for asst yr 2011-12 PAN: AABFS2911F Sub: Withdrawal of Appeal - With reference to the above appeal matter we have to write to you as under.

1.

We say that we have filed an appeal against the Assessment order u/s 143(3) rws 147 of the act for Asst yr 2011-12 on 31.07.2020.

2.

In this regard, we have made a revised application under VSVT scheme on 29.01.2021 copy of form 1 & 2 is enclosed herewith for your ready reference & records.

3. As per the scheme the learned Pr comm of income Tax has issued form 3 under VSVT scheme on 13.09.2021 and determined the balance amount payable is of Rs 419595/- on or before 30.09.2021. copy of form 3 is enclosed herewith for your ready reference & records.

4. We say that we have paid the balance amount payable is of Rs 419595/- on or before 30.09.2021 on 29.09.2021. Copy of challan is enclosed herewith for your ready reference and record.

5.

Hence we are withdrawing the appeal in this regard Appeal Ref No ITA170/MUM/2020 for asst yr 2011-12.”

3.

On a perusal of the above letter filed by 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 (A.Y: 2011-12) M/s. Shine Star withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

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

Order pronounced in the virtual court on 08.11.2021.

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