M/S.SUCHETAN COMMERCIAL & MARKETING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(2), MUMBAI

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ITA 6664/MUM/2018Status: DisposedITAT Mumbai01 June 2021AY 2015-163 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 assessee requested to withdraw the appeal to avail the benefit of the 'Vivad Se Vishwas Scheme'. The Department had no objection to this request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2015-16. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee to avail the benefits of the Vivad Se Vishwas Scheme.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 AWASTHY

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)-6, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 24/09/2018 for the assessment year 2015-16.

आअसं. 6664/मुं/2018 (िन.व.2015-16) (A.Y.2015-16)

2.

A letter dated 21/04/2021 has been received from the Chartered Accountants of 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 In view of above, the appeal by assessee is dismissed as withdrawn.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,

आअसं. 6664/मुं/2018 (िन.व.2015-16) (A.Y.2015-16)

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