SMT. REKHA RAJESH JAIN,MUMBAI vs. INCOME TAX OFFICER WARD-23(3)(1), MUMBAI

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ITA 2541/MUM/2018Status: DisposedITAT Mumbai29 June 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee has 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 Therefore, the appeal was dismissed as withdrawn.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) order for AY 2008-09. The assessee informed the tribunal that they have opted for the Vivad Se Vishwas Scheme and Form No. 3 has been issued.

What were the issues?

The primary issue was whether the appeal should be allowed to be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.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: SHRI SAKTIJIT DEY & SHRI RAJESH KUMAR

For Appellant: Ms. Dinkle Haria, A.R
For Respondent: Ms. Smita Verma, D.R
Hearing: 29.06.2021Pronounced: 29.06.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 01.02.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2008-09.

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 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 A.R., therefore, prayed before the Bench that appeal may kindly be allowed to be withdrawn.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 29.06.2021.

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