ITO 19(2)(3), MUMBAI vs. PRAVIN C BOKADIA, MUMBAI

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ITA 4720/MUM/2019Status: DisposedITAT Mumbai04 June 2021AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee had opted for the Vivad se Vishwas Scheme and had received Form-3 and Form-5 from the Revenue. The Tribunal accepted the assessee's request for withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn based on the assessee's participation in the Vivad se Vishwas Scheme.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, HONBLEShri Pravin C. Bokadia Dr. M.G. Mahimtura Marg Shri Brajendra Kumar

For Respondent: Shri Brajendra Kumar
Hearing: 04.06.2021Pronounced: 04.06.2021

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

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–52, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 30.04.2019 for the A.Y. 2012-13.

2.

Assessee through its Authorized Representative filed letters dated 19th April, 2021 and 03rd June, 2021 and requested for withdrawal of appeal. Contents of the letter dated 19th April, 2021 are as under: -

(A.Y:2012-13) Shri Pravin C. Bokadia Ref: PRAVIN CHAMPALAL BOKADIA PAN AAQPB4778E Subject: Application for withdrawal of appeal (ITO 19(2)(5) MUMBAI) A.Y. 2012-13 Hon'ble Sir, In connection with the aforesaid subject matter we would like to inform your goodself that the Assessee in connection with the aforesaid appeal matter has opted to apply under the Vivad se Vishwas Scheme and pursuant to the application made in Form 1 and Form 2 on 13th February 2021, the Assessee has also received the form no 3 on 26th March 2021. We therefore request your good self to kindly take the aforesaid into your kind consideration and do the needful.”

3.

On a perusal of the above letters of the assessee and the enclosed copies 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 and Form-5 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 virtual court on 04.06.2021. Sd/- (C.N. PRASAD) JUDICIAL MEMBER Mumbai / Dated 04/06/2021 Giridhar, Sr.PS

(A.Y:2012-13) Shri Pravin C. Bokadia

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