What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme and received Form No. 3. The appeal was dismissed as withdrawn.

The assessee's appeal was filed against an order of the CIT(A) for AY 2008-09. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Amrutlal Pukhraj Sanghavi vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SRI MAHAVIR SINGH

For Appellant: Shri Amrutlal Pukhraj Shanghani, self

Hearing: 06.10.2021Pronounced: 06.10.2021

भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:

This appeal of assessee is arising out of order of the Commissioner of Income Tax (Appeals)]-52, Mumbai [in short CIT(A)], in appeal No. CIT(A)-52/IT-110/ITO-19(1)(1)/17-18 vide dated 31.10.2018. The Assessment was framed by the Income Tax Officer, Ward-16(3)(4), Mumbai (in short ITO/ AO) for the A.Y. 2008-09 vide dated 01.11.2010 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’). The registry placed on record assessee’s letter, wherein it 2. has been submitted that the assessee has opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VSVS Scheme), 2020 and already received Form No.3 from 2 Amrutlal Pukhraj Sanghani, AY 08-09 appropriate authority. The Ld. DR did not raise any objection against the same.

In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. In the result, the appeal of the assessee is dismissed as 4. withdrawn. Order pronounced in the open court on 06.10.2021. (भहावीय स िंह /MAHAVIR SINGH) (उऩाध्मक्ष / VICE PRESIDENT) भ िंफई, ददनािंक/ Mumbai, Dated: 06.10.2021 सुदीप सरकार, व.निजी सचिव / Sudip Sarkar, Sr.PS आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आम क्त(अऩीर) / The CIT(A) 3. आमकय आम क्त / CIT 4. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भ िंफई / DR, ITAT,

Mumbai गार्ड पाईर / Guard file. 6. आदेशािुसार/ BY ORDER, त्मावऩत प्रतत //// उप/सहायक पंजीकार (Astt.

AMRUTLAL PUKHRAJ SANGHAVI,MUMBAI vs. ITO-19(1)(1), MUMBAI

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