SHRI. RAMESH S PARMAR HUF,MUMBAI vs. ITO 18(3)(1), MUMBAI

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ITA 4747/MUM/2019Status: DisposedITAT Mumbai31 May 2021AY 2014-153 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 Tribunal noted that the assessee had opted for the 'Vivad Se Vishwas Scheme' and their declaration was accepted. Consequently, the assessee requested to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for assessment year 2014-15. The assessee later opted for the 'Vivad Se Vishwas Scheme, 2020'.

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 AWASTHYShri Ramesh S. Parmar(HUF),

Hearing: 31/05/2021Pronounced: 31/05/2021

अपीलाथ� �वारा/ Appellant by : None(Letter dated 30/03/2021) ��तवाद� �वारा/Respondent by : Shri Sanjay Sethi सुनवाई क� �त�थ/ Date of hearing : 31/05/2021 घोषणा क� �त�थ/ Date of pronouncement : 31/05/2021 आदेश/ ORDER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-53, Mumbai (in short ‘the CIT(A)’) dated 10/04/2019 for the assessment year 2014-15.

आअसं. 4747/मुं/2019 (�न.व.2014-15) (A.Y.2014-15)

2.

A letter dated 30/03/2021 has been received from the Chartered Accountants of the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’). The declaration filed under VSVS has been accepted and Form-3 has been received, therefore, the assessee wants to withdraw the appeal.

3.

Shri Sanjay 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.

In view of the fact that the assessee has opted for VSVS and his declaration has been accepted and the Designated Authority has issued Form - 3, the appeal by assessee is dismissed as prayed.

5.

In the result, appeal by the assessee is dismissed as withdrawn.

Order pronounced in the open court on Monday, the 31st day of May, 2021.

Sd/- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 31/05/2021 Vm, Sr. PS (O/S)

आअसं. 4747/मुं/2019 (�न.व.2014-15) (A.Y.2014-15)

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