MAHARASHTRA WAREHOUSING & FORWARDING PVT LTD.,MUMBAI vs. ITO WARD 10 (2)(3), MUMBAI

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ITA 4917/MUM/2019Status: DisposedITAT Mumbai26 July 2021AY 2014-152 pages
AI SummaryWithdrawn

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 Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme, 2020, and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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: VIKAS AWASTHY

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

Assessee by : Letter dated 06/04/2021 Revenue by : Ms. Smita Verma सुनवाई क� �त�थ/ Date of hearing : 26/07/2021 घोषणा क� �त�थ/ Date of pronouncement : 26/07/2021 आदेश/ ORDER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-17, Mumbai [ in short ‘the CIT(A)’]dated 30/05/2019 for the assessment year 2014-15.

2.

A letter dated 06/04/2021 has been received from the assessee stating that the assessee has opted for 'Vivad Se Vishwas Scheme, 2020'( in short 'VSVS') and hence, wants to withdraw the appeal.

3.

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'.

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 In view of above, the appeal by assessee is dismissed as withdrawn.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

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