SEEMA DHRUVA MALL,MUMBAI vs. ACIT -CIRCLE- 33(3), MUMBAI

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ITA 5158/MUM/2018Status: DisposedITAT Mumbai05 July 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the revenue representative conceded to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme and Form No. 3 had been issued.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH

For Appellant: Ms. Ruchi Rathod, A.R
For Respondent: Shri T.S. Khalsa, D.R
Hearing: 05.07.2021Pronounced: 05.07.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 01.06.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2014-15.

2.

At the outset, the Ld. Counsel of the assessee brought to the notice of the Bench that the assessee has gone into Vivad Se Vishwas Scheme and also submitted that form No.3 also has already been issued. The Ld. A.R., therefore, prayed before the Bench that appeal may kindly be allowed to be withdrawn.

3.

The Ld. D.R. fairly conceded to the withdrawal of the appeal.

4.

Accordingly, we are inclined to dismiss the appeal of the assessee.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 05.07.2021.

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