SHRI DEV PRAMOD GUPTA,MUMBAI vs. ACIT, CIRCLE-2(3)(2), MUMBAI

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ITA 423/MUM/2018Status: DisposedITAT Mumbai17 June 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2014-15. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020 and received a certificate accepting their declaration.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLEShri Dev Pramod Gupta v. Shri Bharat Andhle

For Respondent: Shri Bharat Andhle
Hearing: 17.06.2021Pronounced: 17.06.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–6, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 18.12.2017 for the A.Y. 2014-15.

2.

Assessee through his authorized representative filed a letter dated 04th June, 2021 and submitted as under: -

(A.Y: 2014-15) Shri Dev Pramod Gupta “ref: Mr. Dev Pramod Gupta PAN: AABPG6979 Assessment year: 2014-15 Appeal No. ITA.No. 423/Mum/2018 Date of Hearing: 17-06-2021 Sub: Withdrawal of appeal With reference to the above, we have to submit that the assessee has opted for “Vivad Se Vishwas Scheme, 2020”. The assessee has received Form No. 3 vide certificate No. 839524790181220 dated 18.12.2020. In view of the above, the assessee is withdrawing the appeal to enable him to file Form No. 4.”

3.

On a perusal of the above letter filed by the authorized representative of the assessee and enclosed copy of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 17.06.2021.

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