B J STEEL CENTRE (PROP SHRI BABULAL JAGRAJJI JAIN),MUMBAI vs. ITO 19(1)(2), MUMBAI

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ITA 1343/MUM/2020Status: DisposedITAT Mumbai13 September 2021AY 2009-103 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 Tribunal noted that the assessee had filed a declaration under the Vivad Se Vishwas Scheme and received acceptance from the Revenue. Consequently, the Tribunal accepted the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. The assessee later submitted a letter requesting withdrawal of the appeal, stating they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.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: 13.09.2021Pronounced: 13.09.2021

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)–5, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 26.03.2019 for the A.Y. 2009-10.

(A.Y: 2009-10) M/s. B.J. Steel Centre 2. Assessee through its authorized representative filed a letter through e-mail dated 23rd August, 2021 and submitted as under: - “We would like to state that we have received hearing for appeal on 13/09/2021 for AY 2009-10 for M/s BJ Steel Centre (Babulal J Jain) but we would like to inform your honour that we have filed from no.1 under VVS Scheme for the above year 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 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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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 13.09.2021.

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