What did the Tribunal hold?

The tribunal noted that the assessee's declaration under the Vivad Se Vishwas Scheme was accepted and Form-5 was issued. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020' and requested 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 Vivad Se Vishwas Scheme.

Shreeji Krupa Estate Pvt. Ltd. vs ITO | ITAT Mumbai 2021

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

Hearing: 01/06/2021Pronounced: 01/06/2021

M/s Shreeji Krupa Estate Pvt. Ltd. Plot No. 29/C, Raghuvansh, Near Swami Narayan Temple Panvel-410206. PAN: AAJCS3125N ...... अपीलाथ% /Appellant बनाम Vs. ACIT 4(3)(4) Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... &ितवाद(/Respondent अपीलाथ% )ारा/ Appellant by : None &ितवाद( )ारा/Respondent by : Sh. Sanjay J. Sethi सुनवाई क* ितिथ/ Date of hearing : 01/06/2021 घोषणा क* ितिथ/ Date of pronouncement : 01/06/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-2, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 30/08/2018 for the assessment year 2008-09.

A letter dated 13/05/2021 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. 6497/मुं/2018 (िन.व.2008-09) (A.Y.2008-09)

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 In view of above, the appeal by assessee is dismissed as withdrawn.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 Tuesday, the 1st day of June, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य / JUDICIAL MEMBER मुंबई/Mumbai, 2दनांक/Dated: 01/06/2021 SK, PS &ितिल�प अ3े�षत &ितिल�प अ3े�षतCopy of the Order forwarded to : &ितिल�प अ3े�षत &ितिल�प अ3े�षत 1. अपीलाथ%/The Appellant , 2. &ितवाद(/ The Respondent. 3. आयकर आयु4(अ)/ The CIT(A)- 4. आयकर आयु4 CIT 5. �वभागीय &ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 6. गाड8 फाइल/Guard file.

SHREEJI KRUPA ESTATE PVT. LTD.,MUMBAI vs. ITO 4 (3)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments