ALKA ARUN JAIN,MUMBAI vs. ITO WARD 21 (1)(1), MUMBAI

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ITA 6722/MUM/2019Status: DisposedITAT Mumbai17 May 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's request for withdrawal. Since the matter was settled under the Vivad Se Vishwas Scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently sought to withdraw the appeal. The reason for withdrawal was that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘SMC’ BENCH, MUMBAI

Per Pramod Kumar, VP: 1. The assessee has moved petition seeking withdrawal of the appeal on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

3.

There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

4.

In view of the above position, as also bearing in mind entirety of the case, I deem it fit and proper to dismiss the appeal as withdrawn.

1.

Assessment Year: 2014-15 Page 2 of 2 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 17th day of May 2021.

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