What did the Tribunal hold?

The assessee requested to withdraw the appeal to avail the benefits of the 'Viwad Se Vishwas Scheme'. The department had no objection to this withdrawal. The tribunal noted that the assessee's declaration under the scheme was accepted and Form-3 was issued.

The assessee filed an appeal against the order of the CIT(A) for the block assessment period. The assessee subsequently opted for the 'Viwad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Viwad Se Vishwas Scheme'.

Nimish Munim vs ACIT | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

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

अपीलाथ) -ारा/ Appellant by : Sh. Parikshit Desai *ि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)-22, Mumbai [hereinafter referred to as ‘the CIT(A)’] dated 30/05/2019 for the block assessment year 1991-92 to 10.05.2001.

आअसं. 5470/मुं/2019 (िन.व.1991-92 to 10.05.2019) (A.Y.1991-92 to 10.05.2019)

A letter dated 29/05/2021 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.

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 block assessment years 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 In view of above, the appeal by assessee is dismissed as withdrawn.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 Tuesday, the 1st day of June, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य / JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 01/06/2021 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

आअसं. 5470/मुं/2019 (िन.व.1991-92 to 10.05.2019) (A.Y.1991-92 to 10.05.2019)

NIMISH MUNIM,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 14(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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