What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. Liberty was granted to the assessee to seek restoration if the declaration under the scheme was not accepted.

The assessee opted for settlement of a dispute for the assessment year 2011-12 under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee therefore sought withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Mrs. Kamla Nenawati vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

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

For Appellant: Shri Lalchand Chaudhary-Ld. AR

For Respondent: Shri Gurbinder Singh-Ld. DR

आयकर अपीलीय अधिकरण “एच” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ (धििाारण वर्ा / Assessment Year: 2011-12) Mrs. Kamla Nenawati ITO (Int. Taxation)-3(3)(1) बिाम/ 1631, 16th Floor C/o IPTC Pvt. Ltd. 7th Floor, 73, Maker Chambers-VI Air India Building Vs. Nariman Point, Mumbai -400021 Nariman Point, Mumbai -21 स्थायीलेखा िं./ जीआइआर िं./ PAN/GIR No. ABTPN-6291-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Lalchand Chaudhary-Ld. AR Revenue by : Shri Gurbinder Singh-Ld. DR ुनवाई की तारीख/ : 19/04/2021 Date of Hearing घोषणा की तारीख / : 03/05/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

MRS. KAMLA NENAWATI,MUMBAI vs. ITO (IT) WARD 3 (3)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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