SHRI PARES NANDLAL PATRA,MUMBAI vs. INCOME TAX OFFICER, WARD-29(2)(5), MUMBAI

PDF · subscribers
ITA 5475/MUM/2019Status: DisposedITAT Mumbai03 June 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Viwad Se Vishwas Scheme' was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the 'Viwad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Viwad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHYShri Pares Nandlal Patra,

For Respondent: Shri Sanjay J. Sethi
Hearing: 03/06/2021Pronounced: 03/06/2021

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals) -40, Mumbai [in short ‘the CIT(A)] dated 23/05/2019 for the assessment year 2014-15.

2.

A letter dated 15/03/2021 has been received from the assessee stating that the assessee has opted for 'Viwad Se Vishwas Scheme, 2020'( in short 'VSVS') and hence, want to withdraw the appeal.

3.

Shri Sanjay J. Sethi representing the Department stated that the Department has no objection if the assessee want to withdraw appeal to avail the benefit of VSVS'.

4.

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-3. In view of above, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open Court on Thursday, the 03rd day of June, 2021

Latest GST High Court judgments

Search GST case law →