What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's letter and the submission of Form-5 under the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

The assessee had filed an appeal before the ITAT. Subsequently, the assessee opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

Alok Navinchandra Kubadia vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Bharat Andhale, Ld. Sr. DR

आयकरअपील सं./ (िनधा�रण वष� / Assessment Year: 2015-16) Alok Navinchandra Kubadia ACIT – 21(1) बनाम/ S. M. Puj & Co. 311 Mumbai 400 020 Apple Plaza, Tulsi Pipe Road, Vs. Dadar (W), Mumbai-400 028 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABFPK-6567-J (अपीलाथ�/Appellant) (��थ� / Respondent) : Assessee by : Assessee’s letter dated 04.06.2021 Revenue by : Shri Bharat Andhale, Ld. Sr. DR सुनवाई की तारीख/ : 11/06/2021 Date of Hearing घोषणा की तारीख / : 11/06/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

The registry placed on record assessee’s letter dated 04/06/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeal. The copy of Form-5 has been placed on record. The same was not objected to by Ld. DR.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal, in case the declaration filed under the scheme is not accepted, for whatever reasons.

The appeal stands dismissed as withdrawn. Order pronounced on 11th June, 2021.

Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपा�� / Vice President लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 11/06/2021 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. आदेशानुसार/ BY ORDER,

ALOK NAVINCHANDRA KUBADIA,MUMBAI vs. ACIT 21(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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