What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal as the assessee had opted for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

The assessee had opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee requested withdrawal of the appeal filed before the tribunal.

What were the issues?

Whether an appeal can be withdrawn when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Ms. Vandana Kishore Kela vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Usha Gaikwad-Ld. Sr. DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2012-13) Ms. Vandana Kishore Kela ACIT-21(3) Flat No.904, B-Wing Piramal Chambers बनाम/ Casa Grande Tower No.1 Mumbai-400 012 Vs. Senapati Bapat Marg Lower Parel, Mumbai-400 013 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABJPK-1090-L (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Ms. Usha Gaikwad-Ld. Sr. DR सुनवाई की तारीख/ : 10/05/2021 Date of Hearing घोषणा की तारीख / : 10/05/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

The registry placed on record assessee’s representative letter wherein it has been submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020. Accordingly permission was sought for withdrawal of the appeal. The Ld. Sr. DR did not object to the same.

MS. VANDANA KISHORE KELA,MUMBAI vs. ACIT-21(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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