SONAL KAMAL GUPTA,MUMBAI vs. DCIT, CC - 5(1), MUMBAI

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ITA 3466/MUM/2019Status: DisposedITAT Mumbai02 June 2021AY 2015-162 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a declaration under the Vivad se Vishwas scheme and requested withdrawal. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal for the assessment year 2015-16. The assessee later submitted a declaration under the Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn based on the assessee's declaration under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “E” MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI S. RIFAUR RAHMAN

For Respondent: Ms. Padmaja Siripurapu, CIT-DR
Hearing: 02/06/2021Pronounced: 02/06/2021

ORDER PER S. RIFAUR RAHMAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2015-16. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-53, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) r.w.s. 153A of the Income Tax Act 1961, (the ‘Act’).

2.

At the outset, when the appeal was called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 04.05.2021, assessee submitted that it has filed the necessary declaration under Direct Tax

Sonal Kamal Gupta 2 Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal.

3.

The Ld. DR also did not object to course so suggested.

4.

In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

5.

In the result, the appeal is dismissed as withdrawn.

Order pronounced in the open Court on 02/06/2021.

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