SHRI SABJI SYNTHETICS,BHIWANDI vs. ITO WD 1(4), KALYAN

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ITA 4138/MUM/2019Status: DisposedITAT Mumbai23 September 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas scheme and requested withdrawal of the appeal. Accepting this request, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). Subsequently, the assessee opted for the Vivad se Vishwas scheme and received Form-3, indicating acceptance of their declaration.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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

Hearing: 23.09.2021Pronounced: 23.09.2021

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)–2, Pune [hereinafter in short “Ld.CIT(A)”] dated 24.01.2018 for the A.Y. 2011-12.

2.

Assessee filed a letter through dated 08th September, 2021 and submitted as under: - “Ref: Appeal No. ITA 4138/MUM/2019 For the Assessment Year 2011-12 PAN :- AAFFS 5844P

(A.Y: 2011-12) M/s. Shri Shabji Synthetics Sub.: Withdrawal of Appeal Dear Sir, With reference to the above, we are in appeal to Appellate Tribunal, Mumbai against the CIT(A) - 2, Pune order and appeal is submitted on 07/06/2019, Now we had preferred to go in Vivad seh vishwas scheme and form No. 3 from Principal Commissioner of Income Tax, Thane -1 is also received vide Ack No. 278239700020321 dated 02/03/2021. So you are kindly requested to acknowledge the same and update your records. Copies of Form No. 3 and Appeal application submitted are enclosed herewith for your kind perusal.”

3.

On a perusal of the above letter filed by 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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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 in the virtual court on 23.09.2021.

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