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 Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2010-11. 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'.

Mahesh V. Jota vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHY

Hearing: 31/08/2021Pronounced: 31/08/2021

ORDER PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-40, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 10/06/2019 for the assessment year 2010-11. 2. A letter dated 19/08/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) and hence, want to withdraw the appeal.

आअसं. 7263/मुं/2019 (�न.व.2010-11) (A.Y.2010-11)

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’.

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 In view of above, the appeal by assessee is dismissed as withdrawn.

MAHESH V. JOTA,MUMBAI vs. ITO 29 (2)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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