SMT.SAITIBEN P MEHTA,MUMBAI vs. INCOME TAX OFFICER WARD 19(3)(2), MUMBAI

PDF · subscribers
ITA 6535/MUM/2018Status: DisposedITAT Mumbai01 June 2021AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Vivad 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 Therefore, the appeal was dismissed as withdrawn.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 against the CIT(A)'s order for AY 2008-09. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020'. The assessee requested to withdraw the appeal to avail the benefits of the scheme.

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'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHYSmt. Saitiben P. Mehta

Hearing: 01/06/2021Pronounced: 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)-54, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 08/08/2018 for the assessment year 2008-09.

आअसं. 6535/मुं/2018 (िन.व.2008-09) (A.Y.2008-09)

2.

A letter dated 31/05/2021 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.

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’.

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 In view of above, the appeal by assessee is dismissed as withdrawn.

1.

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

आअसं. 6535/मुं/2018 (िन.व.2008-09) (A.Y.2008-09)

Recent GST High Court judgments

Search GST case law →