What did the Tribunal hold?

The tribunal dismissed the assessee's appeal as withdrawn.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. Consequently, the assessee sought withdrawal of the appeal filed before the tribunal.

What were the issues?

The primary issue was the withdrawal of an appeal due to opting for the Vivad Se Vishwas Scheme.

Dharen Shantilal Savla, Ahmedabad vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Bharat Andhale, Ld. Sr. DR

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry placed on record assessee’s letter dated 14/07/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. The same was not objected to by Ld. DR.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal, in case the declaration filed under the scheme is not accepted, for whatever reasons.

The appeal stands dismissed as withdrawn. Order pronounced on 02nd August, 2021.

Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपाध्यक्ष / Vice President लेखा दस्य / Accountant Member मुिंबई Mumbai; सदनािंक Dated : 02/08/2021 Sr.PS, Dhananjay आदेशकीप्रधिधलधपअग्रेधर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent आयकरआयुक्त(अपील) / The CIT(A) 3. 4. आयकरआयुक्त/ CIT– concerned 5. सवभागीयप्रसतसनसध, आयकरअपीलीयअसधकरण, मुिंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशाि सार/ BY ORDER,

DHAREN SHANTILAL SAVLA,AHMEDABAD vs. ITO WARD 20(1)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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