What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal. This was based on the assessee's application under the Vivad Se Vishwas Scheme and the Department issuing the relevant form.

The assessee sought withdrawal of its appeal before the ITAT. This was because the assessee had applied for settlement of the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw its appeal due to opting for a tax settlement scheme.

M/S Dharmesh Construction Pvt Ltd vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Nikesh Jain

For Respondent: Shri Rajesh Mishra

The present appeal has been filed by the assessee challenging 20th the order dated August 2019, passed by the learned Commissioner (Appeals)–52, Mumbai, for the A.Y. 2010–11.

During the course of hearing the learned Counsel for the assessee sought withdrawal of its appeal in view of the fact that assessee has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. In support of this, he submitted a copy

2 M/s. Dharmesh Construction Pvt. Ltd. acknowledgement in Forms no.1, 3 and 4 issued by the Department and these forms are kept on record.

The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.

Considering the fact that the assessee has sought withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeals at this stage since the Department issued Form no.3. With these observations, the appeal by the assessee is liable to be dismissed as withdrawn.

M/S DHARMESH CONSTRUCTION PVT LTD,MUMBAI vs. DCIT 2 (3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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