What did the Tribunal hold?

The tribunal noted that the assessee's declaration under the 'Vivad Se Vishwas Scheme' was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2010-11. The assessee later opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'.

Shri. Jaykumar L Chidambaram vs ITO | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-22, Mumbai (in short ‘the CIT(A)’) dated 31/7/2019 for the assessment year 2010-11.

आअसं. 6494/मुं/2019 (िन.व.2010-11) (A.Y.2010-11)

A letter dated 03/05/2021 has been received from the Chartered Accountants of the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) and hence, want to withdraw the appeal.

Ms. Smita Verma representing the Department stated that the Department has no objection if the assessee wants to withdraw appeal to avail the benefit of ‘VSVS’.

A perusal of above letter shows that the assessee’s declaration under VSVS for the impugned assessment year has been accepted and the Designated Authority has issued Form-3. In view of above, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Thursday, the 6th day of May, 2021.

Sd/- (VIKAS AWASTHY) �याियक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 06/05/2021 SK, PS

आअसं. 6494/मुं/2019 (िन.व.2010-11) (A.Y.2010-11)

SHRI. JAYKUMAR L CHIDAMBARAM,MUMBAI vs. ITO WARD 14 (3)(1), MUMBAI

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