AMALGAMATED COMMERCIAL TREDERS P.LTD,THANE vs. ITO WD 6(1)(3), MUMBAI

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ITA 3372/MUM/2016Status: DisposedITAT Mumbai17 June 2021AY 2001-022 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad se Vishwas Scheme and had received the necessary acknowledgement. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2001-02. The assessee subsequently filed a declaration under the Vivad se Vishwas Act, 2020, and received acknowledgement. The assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI

Before: SHRI C.N. PRASAD & SHRI S. RIFAUR RAHMAN

For Respondent: Mr. Bharat Andhale, DR
Hearing: 17/06/2021Pronounced: 17/06/2021

ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-12, Mumbai [in short ‘CIT(A)’] for the assessment year 2001-02 dated 08.12.2011 and arises out of assessment completed u/s 143(3) r.w.s 250 of the Income Tax Act, 1961 (in short the Act).

2.

At the outset, when the appeal was called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 10.06.2021, assessee submitted that it has filed the necessary declaration under Direct Tax

M/s Amalgamated Commercial 2 /M/2016 Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal.

3.

The Ld. DR also did not object to course so suggested and agreed to allow the withdrawal of appeal by the assessee.

4.

In view of the above, we dismiss the appeal of the assessee since assessee has preferred to settle the issue under Vivad se Vishwas Scheme and it has received the acknowledgement in Form-3 as well. Therefore, this appeal is accordingly dismissed as withdrawn.

5.

In the result, the appeal is dismissed.

Order pronounced in the open Court on 17/06/2021.

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