SMT LAXMIBEN LALJIBHAI KAKADIA,MUMBAI vs. JCIT 19 (2), MUMBAI

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ITA 5946/MUM/2019Status: DisposedITAT Mumbai22 June 2021AY 2006-072 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Revenue's representative also conceded to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2006-07. The assessee subsequently requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal 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 Respondent: Ms. Smita Verma, D.R
Hearing: 22.06.2021Pronounced: 22.06.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 10.06.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2006-07.

2.

None has appeared on behalf of the assessee. However, the assessee filed a letter dated 23.03.2021 requesting the Bench to allow the assessee to voluntarily withdraw the appeal as the assessee has gone into Vivad Se Vishwas Scheme and form No.3 also has already been issued.

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In the result, the appeal of the assessee is dismissed as withdrawn.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 22.06.2021.

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