What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Viwad Se Vishwas Scheme' and received Form-3. The assessee wished to withdraw the appeal.

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee later opted for the 'Viwad Se Vishwas Scheme' and filed a declaration.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the 'Viwad Se Vishwas Scheme'.

Mr. Viraj Harshad Shah vs ACIT | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

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

अपीलाथ� �वारा/ Appellant by : None(Letter dated 23/03/2021) ��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)-34, Mumbai (in short ‘the CIT(A)’) dated 03/09/2019 for the assessment year 2010-11.

A letter dated 23/03/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’). The declaration has already been filed under VSVS and Form-3 has been received, hence, the assessee wishes to withdraw the appeal.

आअसं. 7663/मुं/2019 (�न.व.2010-11) (A.Y.2010-11)

Shri Sanjay Sethi representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeal to avail the benefit of ‘VSVS’.

In view of the fact that the assessee has opted for VSVS and after acceptance of declaration, has received Form 3, the appeal by assessee is dismissed as prayed.

In the result, appeal by the assessee is dismissed as withdrawn.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

MR. VIRAJ HARSHAD SHAH,MUMBAI vs. ASST CIT 22 (3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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