MR CLASSIC METALS (PROP CHAMPALAL D MEHTA HUF),MUMBAI vs. ITO 19(1)(3), MUMBAI

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ITA 826/MUM/2020Status: DisposedITAT Mumbai01 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 The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee subsequently filed a declaration under the Vivad Se Vishwas Scheme and received Form-3 from the Revenue.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, HONBLE

For Respondent: Shri Sanjay J. Sethi
Hearing: 28.09.2021Pronounced: 01.10.2021

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)–29, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 15.05.2019 for the A.Y. 2011-12.

(A.Y: 2011-12) M/s. Classic Metals 2. Assessee through its authorized representative filed a letter through e-mail dated 17th August, 2021 and submitted as under: - “Subject: classic metals (prop: CHAMPALAL D MEHTA HUF) PAN NO: AAAHM3707Q we would like to state that we have received hearing for appeal for AY 11-12 for classic metals. but we would like to inform your honour that we have filed from no.1 under WS Scheme and so we request your honour to kindly withdraw the appeal. A COPY OF FORM 3 IS ENCLOSED HEREWITH.”

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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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 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: 2011-12) M/s. Classic Metals

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