What did the Tribunal hold?

The tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme. Based on this, the tribunal allowed the withdrawal of the appeal.

The assessee opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought withdrawal of the appeal filed before the tribunal. The Revenue did not object to this request.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

Ganesh N Pokhriyal, Thane vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 08/06/2021Pronounced: 08/06/2021

आयकर अपीलीय अिधकरण “एक-सद� मामला ” �ायपीठ मुंबई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI माननीय �ी िवकास अव�थी, �याियक सद�य एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (िनधा�रण वष� / Assessment Year: 2008-09) Ganesh B. Pokhriyal ACIT –Circle-3,Kalyan Flat No.306, 3rd Floor Cypress Building बनाम/ 2nd Floor, Rani Mansion Vasant Valley, Khadakpada Murbad Road Vs. Kalyan, Dist. Thane-421 301 Kalyan-421 301 �थायीलेखासं./जीआइआरसं./PAN/GIR No. ABBPP-0254-F (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Withdrawal letter Dt. 24/05/2021 ��थ�कीओरसे/Respondent by : Shri Sanjay J. Sethi-Ld. DR सुनवाईकीतारीख/Date of Hearing : 08/06/2021 घोषणाकीतारीख /Date of Pronouncement : 08/06/2021 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): -

The registry placed on record assessee’s letter dated 24/05/2021 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 filed Form No.4. Accordingly, the assessee seek withdrawal of the appeal which was not objected to by Ld. DR.

In view of foregoing, the assessee’s appeal stand dismissed as withdrawn. Order pronounced on 08th June, 2021.

Sd/- Sd/- (Vikas Awasthy) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 08/06/2021 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,

GANESH N POKHRIYAL,THANE vs. ASST CIT CIRCLE- 3, KALYAN

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