MR SWATANTRAKUMAR G KAPOOR,MUMBAI vs. ITO 26 (3)(3), MUMBAI

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ITA 7324/MUM/2019Status: DisposedITAT Mumbai01 June 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed a declaration under the Vivad Se Vishwas Scheme and received Form-3 from the Revenue. Accepting the assessee's request, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme and requested to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI RAJESH KUMAR, HONBLEShri Swatantrakumar G. Kapoor v. Shri Gurbinder Singh

For Respondent: Shri Gurbinder Singh
Hearing: 01.06.2021Pronounced: 01.06.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–38, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 27.06.2019 for the A.Y. 2009-10.

2.

Assessee through mail filed a letter and submitted as under: -

(A.Y: 2009-10) Shri Swatantrakumar G. Kapoor “Sub: - Withdrawal of Appeal for Assessment Year 2009-10. Ref: - PAN AAEPK0784B/Appeal No ITA 7324/MUM/2019 Respected Sir, With reference to above subject matter I would like to respectfully submit that we have opted for Direct Tax Vivad Se Vishwas Scheme. In view of the same, we would like to withdraw the appeal. You are requested to do the needful.”

3.

On a perusal of the above letter filed by the assessee and enclosed copy of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 01.06.2021.

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