What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No.3. The assessee sought permission to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Unique Properties & Securities… 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 Appellant: Shri Prateek Jha-Ld. AR

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

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2009-10) M/s. Unique Properties and ACIT-CC 38 Securities Pvt.Ltd. (Now DCIT , CC-6(3), Mumbai) बनाम/ 4th Floor, Malhotra House 19th Floor, Air India Building, Vs. Opp. GPO, Fort Nariman Point Mumbai-400 001 Mumbai-400 021 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACU-0702-G (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Prateek Jha-Ld. AR 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 Ld. AR submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. Accordingly, permission was sought for withdrawal of the appeal. The Ld. Sr. DR did not object to the same.

UNIQUE PROPERTIES & SECURITIES PVT. LTD.,MUMBAI vs. ACIT CENT. CIR. - 38, (PRESENTLY DCIT CENT. CIR. 6(3)), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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