RAHUL B CHANDAK,MUMBAI vs. ITO 25(3)(3), MUMBAI

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ITA 4253/MUM/2019Status: DisposedITAT Mumbai07 October 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order for AY 2011-12. The assessee later filed a declaration under the Vivad se Vishwas Scheme and received Form No. 3, indicating acceptance of the declaration.

What were the issues?

Whether the assessee's appeal should be withdrawn in light of opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Rahul B. Chandak v. Shri Ashok Koli

For Respondent: Shri Ashok Koli
Hearing: 07.10.2021Pronounced: 07.10.2021

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)–53, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 02.04.2019 for the A.Y. 2011-12.

2.

Assessee through his authorized representative filed a letter dated 16th March, 2021 and submitted as under: - “Sub: Withdrawl of Appeal for Assessment Ref: Shri Rahul Brijballabh Chandak (PAN: ADJPC9836E) (Assessment Year :2011-2012); Appeal No: ITA/4253/MUM/2019.

(A.Y: 2011-12) Shri Rahul B. Chandak This is with reference to the above appeal which we have filed with the Appellate Tribunal on 14/06/2019. In respect of the above proceedings, we have filed Form 1 under the Vivad se Vishwaas Scheme, 2020 and have received Form No. 3 from the Hon'ble Principal CIT. On account of the above reasons and to buy peace of mind, I wish to withdraw my above appeal. Kindly take note of the same and close the appellate proceedings. Enclosed: Form No 3 Issued by the Principal CIT Mumbai -17. Copy of Form No. 36 filed at the time of filing of Appeal.”

3.

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.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 07.10.2021.

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