What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. The assessee was granted liberty to seek restoration if their declaration under the scheme was not accepted.

The assessee sought withdrawal of their appeal before the ITAT. This was because the assessee had opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw an appeal due to opting for the Vivad Se Vishwas Scheme.

Vinay G Kamat vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Rajesh Yadav-Ld. DR

आदेश / O R D E R

Per Manoj Kumar Aggarwal (Accountant Member) 1. The registry placed on record assessee’s letter dated 15/04/2021 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, seeks withdrawal of the appeals. The same was not objected to by Ld. DR. 2. In view of foregoing, the assessee’s appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal, in case the declaration filed under the scheme is not accepted, for whatever reasons. 3. The appeal stands dismissed as withdrawn. Order pronounced on 21st June, 2021.

Sd/- Sd/- (C.N. Prasad) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 21/06/2021 Sr.PS, Jaisy Varghese आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

VINAY G KAMAT,MUMBAI vs. DY CIT CC 4 (2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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