DEVDUTT SHAMBHUDUTT VYAS,MUMBAI vs. ITO 21 (1)(3), MUMBAI

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ITA 1415/MUM/2020Status: DisposedITAT Mumbai14 September 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 withdrawal of the appeal due to opting for the Vivad Se Vishwas 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 The tribunal accepted the request and dismissed the appeal as withdrawn.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. The assessee later opted for the Vivad Se Vishwas Scheme and paid the disputed tax amount.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee after opting for and settling the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 3

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE

Hearing: 14.09.2021Pronounced: 14.09.2021

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)–33, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 07.01.2020 for the A.Y. 2011-12.

2.

Assessee through its authorized representative filed a letter and submitted as under: - “Subject:- Withdrawal of ITAT Appeal Ref:- ITA 1415/M/2020 A.Y. 2011-12

(A.Y: 2011-12) Devdutt Shambhudutt Vyas Respected sir, With reference to above, I would like to inform your goodself that, I have opted for Vivad Se Vlshwas Scheme and filed form 1 & 2. - I wish to inform you that my aforesaid application was duly accepted and approved by the prescribed authority. A copy of the approval of my VSVS application is attached Annexure A. - As per section 3 of the Direct Tax Vivad Se Vishwas Act 2020, I am liable for pay Rs. 1,54,173/-amount of dispute tax refer applications filed with Dept. - I have paid income tax challan for Rs. 1,54,173/- dated 13/02/2021 is attached Annexure B. In view of above, I hereby request your goodself to kindly approve my Withdraw application of Appeal.”

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 in Form-1 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 14.09.2021.

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