SMT. RITIKA JAYESH MEHTA,MUMBAI vs. ITO WARD 26(2)95), MUMBAI

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ITA 1178/MUM/2020Status: DisposedITAT Mumbai08 September 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee's declaration under the Vivad Se Vishwas Scheme was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2011-12. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

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, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHYSmt. Ritika Jayesh Mehta,

Hearing: 08/09/2021Pronounced: 08/09/2021

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals) -38, Mumbai [in short ‘the CIT(A)] dated 20/12/2019 for the assessment year 2011-12.

2.

A letter dated 06/09/2021 has been received from the Chartered Accountants of the assessee stating that the assessee has opted for 'Vivad Se Vishwas Scheme, 2020'( in short 'VSVS') and hence, wants to withdraw the appeal.

3.

Ms. Smita Verma representing the Department stated that the Department has no objection if the assessee wants to withdraw appeal to avail the benefit of VSVS'.

4.

A perusal of above letter shows that the assessee's declaration under VSVS for the impugned assessment year has been accepted and the Designated Authority has issued Form-3. In view of above, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open Court on Wednesday, the 8th day of September, 2021

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