NEHAL T. BHIMJYANI,MUMBAI vs. ITO - 12(3)(2), MUMBAI

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ITA 912/MUM/2020Status: DisposedITAT Mumbai01 October 2021AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal before the ITAT, citing their participation in the VSV scheme. The Tribunal accepted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2011-12. Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) scheme and received Form-3, indicating acceptance of their declaration.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee upon opting for and being accepted into the Vivad Se Vishwas scheme.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 Appellant: Shri Gaurav Bansal
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)–58, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 11.01.2019 for the A.Y. 2011-12.

2.

Assessee through her authorized representative filed a letter through e-mail on 04th April, 2021 and submitted as under: -

(A.Y: 2011-12) Nehal T. Bhimjyani “Reg: Nehal T. Bhimjyani Appeal No. ITA 912/Mum/2020 for AY 2011-12 With reference to the above, under instructions of the above, it is submitted that the assessee had opted for VSV and the form 3 has already been issued by the Pr. CIT - 17, Mumbai. A copy of Form 3 issued by the Pr. CIT is enclosed for the Hon'ble Bench's kind perusal. In view of the above, the appellant withdraws her said appeal before the Hon'ble Bench.”

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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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.

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