What did the Tribunal hold?

The Tribunal considered the assessee's request for withdrawal due to opting for the Vivad Se Vishwas Scheme. The Tribunal decided to dismiss the appeal as withdrawn.

The assessee filed an appeal before the ITAT. During the hearing, the assessee requested to withdraw the appeal as they had opted for resolution under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

Scitech Healthcare Private Limited vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, JM & SHRI RAJESH KUMAR, AM

For Respondent: Ms. Smita Verma

Pronounced: 23.06.2021

O R D E R Per Rajesh Kumar, A. M.:

This appeal by assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-48, Mumbai (in short ‘the CIT(A)’) pertaining to Assessment Year 2014-15.

At the outset, at the time of hearing, the ld. DR brought to our notice the letter filed by the assessee dated 17.03.2021 requesting the bench to allow the withdrawal of the appeal, as the assessee has opted for resolution of dispute under the Vivad Se Vishwas Scheme. The DR prayed before the bench to take appropriate decision on the matter.

After hearing the ld. DR and perusing the letter of the assessee as stated above alongwith Form – 3 dated 31.12.2020, we are inclined to dismiss the appeal as withdrawn.

(A.Y. 2016-17) M/s. Scitech Healthcare Private Limited vs. Asst. CIT

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 23.06.2021

SCITECH HEALTHCARE PRIVATE LIMITED,MUMBAI vs. ACIT-CC-13(2)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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