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 Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. The assessee later submitted a letter stating they opted for the 'Viwad Se Vishwas Scheme' and wished to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the 'Viwad Se Vishwas Scheme'.

Mrs. Rita Pares Patra vs ITO | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

Hearing: 02/06/2021Pronounced: 02/06/2021

अपीलाथ) -ारा/ Appellant by : None (Letter dated 15.03.2021) *ितवाद, -ारा/Respondent by : Sh. Sanjay J. Sethi सुनवाई क. ितिथ/ Date of hearing : 02/06/2021 घोषणा क. ितिथ/ Date of pronouncement : 02/06/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-40, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 23/05/2019 for the assessment year 2014-15.

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.

आअसं. 5436/मुं/2019 (िन.व.2014-15) (A.Y.2014-15)

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 In view of above, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Wednesday, the 2nd day of June, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य / JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 02/06/2021 SK, PS *ितिल�प अ4े�षतCopy of the Order forwarded to : *ितिल�प अ4े�षत *ितिल�प अ4े�षत *ितिल�प अ4े�षत 1. अपीलाथ)/The Appellant , 2. *ितवाद,/ The Respondent. 3. आयकर आयु5(अ)/ The CIT(A)- 4. आयकर आयु5 CIT 5. �वभागीय *ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 6. गाड9 फाइल/Guard file.

आअसं. 5436/मुं/2019 (िन.व.2014-15) (A.Y.2014-15)

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

What did the Tribunal hold?

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