What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn.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

The assessee sought withdrawal of the appeal as they had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Revenue did not object to this request.

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.

Smt Balwinder Kaur Pable vs Asstt CIT 26 (1) | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Sanjay J. Sethi – Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing, registry placed on record assessee’s email dated 06/07/2021 wherein it has been submitted that the assessee has opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, seek withdrawal of the appeal. The Ld. DR did not object to the same.

In view of foregoing, the appeal stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. The appeal stands dismissed as withdrawn.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 08th July, 2021. Sd/- Sd/- (Amarjit Singh) (Manoj Kumar Aggarwal) न्याययक सदस्य / Judicial Member लेखा सदस्य / Accountant Member मुंबई Mumbai; यदनांक Dated : 08/07/2021 Sr.PS, Jaisy Varghese आदेशकीप्रधिधलधपअग्रेधर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT– concerned 5. यवभागीयप्रयतयनयध, आयकरअपीलीयअयधकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File

SMT BALWINDER KAUR PABLE,MUMBAI vs. ASSTT CIT 26 (1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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