What did the Tribunal hold?

The Tribunal noted that the assessee had filed a declaration under the Vivad se Vishwas Scheme and requested to withdraw the appeal. The Tribunal accepted the request and dismissed the appeal as withdrawn.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee applied for the Direct Tax Vivad se Vishwas Scheme, 2020 and received a certificate from the designated authority.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT after opting for the Vivad se Vishwas Scheme.

Rashmin R. Shah vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Rashmin R. Shah v. Dr. S’Sva Road, Dadar (W) Shri Jitendra Singh Shri Sanjay J. Sethi

For Appellant: Shri Jitendra Singh

For Respondent: Shri Sanjay J. Sethi

Hearing: 28.09.2021Pronounced: 01.10.2021

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

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–58, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 11.01.2019 for the A.Y. 2011-12.

Assessee through his authorized representative filed a letter dated 03rd September, 2021 and submitted as under: - “Ref: In the matter of Shri Rashmin R. Shah ITA No.: 416/Mum/2019 Bench: "SMC" Fixed for hearing: 28/09/2021 Assessment Year: 2013-14

(A.Y: 2013-14) Shri Rashmin R. Shah Sub: Request to allow us to withdraw the present appeal as per the provisions of DTVSV Act, 2020 The above mentioned appeal is filed by the assessee against the order dated 26.11.2018 passed by the Ld. CIT(A) - 48, Mumbai. The assessee submits that he has filed an application before the designated authority under the provisions of Direct Tax Vivad se Vishwas Act, 2020 and the designated authority has also issued certificate in Form No. 3 on 21.12.2020. Copy of Form No. 3 issued by the designated authority has enclosed along with this application. The assessee further submits that he has to file Form No. 4 together with the proof of withdrawal of appeal filed by him. The assessee, therefore, humbly requests Your Honours to kindly allow the assessee to withdraw the present appeal as per the provisions of Direct Tax Vivad se Vishwas Act, 2020 and oblige.”

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.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 01.10.2021 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board.

Sd/- (C.N. PRASAD) JUDICIAL MEMBER Mumbai / Dated 01.10.2021 Giridhar, Sr.PS

(A.Y: 2013-14) Shri Rashmin R. Shah

RASHMIN R. SHAH,MUMBAI vs. ITO 21 (3)(1), MUMBAI

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