VANSH TRANSLINE,MUMBAI vs. ITO-17(3)(5), MUMBAI

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ITA 1409/MUM/2019Status: DisposedITAT Mumbai15 July 2021AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a declaration and undertaking under the Vivad Se Vishwas Scheme and received acceptance. Accepting the assessee's request, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2015-16. The assessee later opted for the Vivad Se Vishwas Scheme and paid the tax under it. They submitted a letter requesting 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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Sanjay J. Sethi

For Respondent: Shri Sanjay J. Sethi
Hearing: 15.07.2021Pronounced: 15.07.2021

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

1.

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–28, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 14.01.2019 for the A.Y. 2015-16.

2.

Assessee through its authorized representative filed a letter through e-mail dated 22nd March, 2021 and submitted as under: -

(A.Y: 2015-16) M/s. Vansh Transline “The appellant has opted for Vivad Se Vishwas Scheme 2020 and paid tax there under. We submit herewith copy of form no.3 in this regard with a prayer to kindly permit the appellant to withdraw this appeal subject to acceptance of the VSV application by the office of the Hon'ble Principal commissioner of Income-tax and oblige. We remain at your honor’s disposal for any further information/explanation in this regard. We solicit your honours kind support and co-operation in the matter.”

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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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 15.07.2021.

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