SUREKHA VILAS GANGAN,MUMBAI vs. ITO 21 (3)(4), MUMBAI

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ITA 4908/MUM/2019Status: DisposedITAT Mumbai05 August 2021AY 2014-153 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The tribunal accepted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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

Hearing: 05.08.2021Pronounced: 05.08.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–48, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 29.05.2019 for the A.Y. 2014-15.

2.

Assessee through authorized representative filed letter dated 22nd June, 2021 and submitted as under: - “Re: Surekha Vilas Gangan Appeal No. ITA 4908/Mum/2019 Assessment Year: 2014-15

(A.Y: 2014-15) Surekha Vilas Gangan Sub: Request for withdrawal of Appeal With reference to the above said appeal filed by the assessee which is pending before 'SMC” bench, we under the instructions from the above mentioned appellant, submit as under: - It is submitted that appellant has opted for Direct Tax Vivad Se Vishwas Scheme, 2020 (DTVSV) for the above mentioned year in order to buy peace and avoid further litigation. Copy of Form 1 & 2 filed by the assessee is enclosed herewith as Annexure – 1. Further coy of Form 3 issued by PCIT under the DTVSV Scheme is enclosed herewith as Annexure - 2. In light of the above, Appellant wishes to withdraw the above- mentioned appeal. Kindly acknowledge the above and oblige.”

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 05.08.2021.

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