R. D. BUILDERS AND DEVELOPERS,MUMBAI vs. ITO 29(3)(1), MUMBAI

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ITA 3537/MUM/2019Status: DisposedITAT Mumbai26 July 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's declaration under the Vivad Se Vishwas Scheme was accepted, and the Designated Authority issued Form-3. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2009-10. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020'.

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.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHY

Hearing: 26/07/2021Pronounced: 26/07/2021

अपीलाथ) -ारा/ Appellant by : Sh. Rohit Vyas *ितवाद, -ारा/Respondent by : Sh. Sanjay J. Sethi सुनवाई क. ितिथ/ Date of hearing : 26/07/2021 घोषणा क. ितिथ/ Date of pronouncement : 26/07/2021 आदेश/ 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 15/02/2019 for the assessment year 2009-10.

2.

A letter dated 08/06/2021 has been received from the assessee stating that the assessee has opted for ‘Vivad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) and hence, want to withdraw the appeal.

आअसं. 3537/मुं/2019 (िन.व.2009-10) (A.Y.2009-10) 3. Shri Sanjay J. Sethi representing the Department stated that the Department has no objection if the assessee wants to withdraw appeal to avail the benefit of ‘VSVS’.

4.

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 In view of above, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Monday, the 26th day of July, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य / JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 26/07/2021 SK, PS *ितिल�प अ4े�षत *ितिल�प अ4े�षतCopy of the Order forwarded to : *ितिल�प अ4े�षत *ितिल�प अ4े�षत 1. अपीलाथ)/The Appellant , 2. *ितवाद,/ The Respondent. 3. आयकर आयु5(अ)/ The CIT(A)- 4. आयकर आयु5 CIT 5. �वभागीय *ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 6. गाड9 फाइल/Guard file.

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