What did the Tribunal hold?

The assessee informed the tribunal about filing a declaration under the Vivad se Vishwas Act and requested withdrawal of the appeal. The tribunal acknowledged this submission.

The assessee filed an appeal against the order of the CIT(A) for AY 2007-08. The assessee subsequently filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Mrs. Manju Kamolesh Nagdev vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Sanjay J. Sethi

For Respondent: Shri Sanjay J. Sethi

Hearing: 27.09.2021Pronounced: 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)–3, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 04.08.2020 for the A.Y. 2007-08.

(A.Y: 2007-08) Mrs. Manju Kamolesh Nagdev 2. Assessee filed a letter dated 4th September, 2021 and submitted as under: - “Re: Mrs. Manju Kamlesh Nagdev PAN: ABNPN3299C Assessment Year: 2007-08 / MUM / 2020 Sub: Informing about Declaration filed under the Direct Tax Vivad se Vishwas (VsV) Act, 2020 and Request for withdrawal of appeal I am in receipt of notice for hearing of the captioned matter scheduled for hearing before the SMC bench of the Hon'ble Tribunal, Mumbai on 27th September, 2021. In the matter, I would like to submit before the Hon'ble Registrar that I have opted for the Direct Tax Vivad se Vishwas (VsV) Scheme, 2020 and filed the declaration and undertaking under section 4 of the Direct Tax VsV Act, 2020 and applicable rules in FORM-1 & 2 on 30th January, 2021. In response to such declaration, I have been issued the Certificate under section 5(1) of the Direct Tax VsV Act, 2020 in FORM-3 on 12th February, 2021. Accordingly, I have paid the amount determined under the said Certificate and intimated about such payment by filing FORM-4 on 25th March, 2021. Copy of FORM- 1&2, FORM-3, Challan for the payment made and FORM-4 are enclosed herewith. Based on the above, I request the Hon'ble Registrar to consider this letter as my application for withdrawal of the captioned appeal filed before the Hon'ble Tribunal, in view of the declaration filed under the Direct Tax VsV Act, 2020.”

On a perusal of the above letter filed by the assessee and enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking under Vivad Se Vishwas Scheme and received Form-3 and Form-4 from the Revenue accepting the said declaration. Assessee

(A.Y: 2007-08) Mrs. Manju Kamolesh Nagdev 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.

MRS. MANJU KAMOLESH NAGDEV,MUMBAI vs. ITO WARD-2(2), KALYAN

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