What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the VSVS scheme was accepted and Form-5 was issued. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT against the order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas Scheme (VSVS) for the assessment year in question.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Kalpesh Gandhi vs ITO | s.250 | ITAT Mumbai 2021

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: VIKAS AWASTHY

For Appellant: Shri Harshal Ajmera

Hearing: 23/06/2021Pronounced: 23/06/2021

Assessee by : Shri Harshal Ajmera Revenue by : Shri Sanjay J. Sethi सुनवाई क� �त�थ/ Date of hearing : 23/06/2021 घोषणा क� �त�थ/ Date of pronouncement : 23/06/2021 आदेश/ ORDER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-45, Mumbai ( in short ‘the CIT(A)’) dated 11/11/2019 passed under section 250 of the Income Tax Act, 1961 for the assessment year 2011-12.

A letter dated 19/03/2021 has been received from the assessee stating that the assessee has opted for 'Vivad Se Vishwas Scheme, 2020'( in short 'VSVS') and hence, want to withdraw the appeal.

(A.Y.2011-12) 3. Shri Sanjay J. Sethi representing the Department stated that the Department has no objection if the assessee wants to withdraw appeal to avail the benefit of VSVS'.

A perusal of above letter shows that the assessee's declaration under VSVS for the impugned assessment year has been accepted and the Designated Authority has issued Form-5. In view of above, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Wednesday the 23rd day of June , 2021.

KALPESH GANDHI,MUMBAI vs. ITO 33 (2)(2), MUMBAI

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