What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, the assessee was granted liberty to seek restoration of the appeal if their declaration under the scheme was not accepted.

The assessee sought withdrawal of their appeal before the ITAT. This was because the assessee had opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme and received Form No. 3. The Revenue did not object to the withdrawal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Mr Rajinder Berry vs DCIT | 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 Andhle-Ld. DR

आयकरअपील सं./ (िनधा�रण वष� / Assessment Year: 2014-15) Mr. Rajinder Berry DCIT-CC5(4) 1301/1302, 13th Floor Air India Building Vs. Anmol Building, S.V. Road Mumbai-400 021 Goregaon, Mumbai-400 062 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ADWPB-0480-E (अपीलाथ�/Appellant) (��थ� / Respondent) : Assessee by : Email dated 19/07/2021 Revenue by : Shri Bharat Andhle-Ld. DR सुनवाई की तारीख/ : 22/07/2021 Date of Hearing घोषणा की तारीख / : 22/07/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

The registry placed on record assessee’s email dated 19/07/2021 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 received Form No.3 from appropriate authority. Therefore, the assessee seeks withdrawal of appeal. The Ld. DR did not object to the same.

In view of foregoing, the appeal stand dismissed as withdrawn, however, with a liberty to assessee to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever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

The appeal stands dismissed as withdrawn.

Order pronounced on 22nd July, 2021. Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपा�� / Vice President लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 22/07/2021 Sr.PS, Jaisy Varghese आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6. आदेशानुसार/ BY ORDER,

MR RAJINDER BERRY,MUMBAI vs. DCIT CC 5 (4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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