SHRI. RAJESH JEETMAL JAIN,MUMBAI vs. ITO WARD 22(3)96), MUMBAI

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ITA 1036/MUM/2020Status: DisposedITAT Mumbai02 September 2021AY 2000-013 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an addition made in the assessment order for AY 2000-01. The assessee subsequently opted for the Vivad se Vishwas Scheme and received approval.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI MANOJ KUMAR AGGARWAL, HONBLEShri Rajesh Jeetmal jain v.

For Respondent: Ms. Smita Verma
Hearing: 02.09.2021Pronounced: 02.09.2021

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)–48, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 15.10.2019 for the A.Y. 2000-01.

(A.Y: 2000-01) Shri Rajesh Jeetmal jain 2. Assessee through its authorized representative filed a letter dated 30th August, 2021 and submitted as under: - “Re: Shri Rajesh Jeetmal Jain PAN: AABPJ4751G Ref: ITANo 1036/MUM /2020 for AY 2000-01 Subject: Request to withdraw above referred appeal as appellant applied for VSV This is in reference to the above mentioned assessee and on instruction of our client, we hereby slate as under: - We would like to state that the above said appeal is filed by the assessee against the addition made in assessment order passed under section 143(3) r.w.s. 153A for AY 2000-01. The above mentioned appeals are filed by the assessee against the order of CIT (A) dated 15.10.2019. The assessee had opted for "Vivad se Vishwas Scheme" and Approval in Form 3 is also received by the appellant. Therefore, in order to comply with the provisions of "Vivad se Vishwas Scheme”, we request before your honours to grant us the permission to withdraw the above mentioned appeal and oblige. We hereby are enclose a copy of VSV Form 1, 2 and 3 for your honour reference. We hope your honour will find the above in order and oblige us.”

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 (A.Y: 2000-01) Shri Rajesh Jeetmal jain 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 02.09.2021.

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