What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No. 3. Consequently, the assessee sought withdrawal of 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.

Shri Abhay Mutha vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Rohit Golecha, Ld. AR

For Respondent: Shri Brajendra Kumar– Ld. Sr. DR

आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री छल्ला नागेन्द्र प्रसाद, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2012-13) Shri Abhay Mutha DCIT Cen.Circle-1(2), 121, 1st floor, Vitthalwadi, बिाम R. No. 906, Old CGO Building, M. Kalbadevi Road, K. Road, New Marine Lines, / Vs. Mumbai-400 002 Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AADPM-8641-G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Rohit Golecha, Ld. AR Revenue by : Shri Brajendra Kumar– Ld. Sr. DR सुनवाई की तारीख/ : 01/09/2021 Date of Hearing घोषणा की तारीख / : 01/09/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

SHRI ABHAY MUTHA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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