What did the Tribunal hold?

The Tribunal noted the assessee's decision to opt for the 'Vivad Se Vishwas Scheme' and the department's no objection. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee later communicated their intention to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the 'Vivad Se Vishwas Scheme'.

Ankhnet Informations Pvt. Ltd. vs ITO | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

Pronounced: 04/05/2021

अपीलाथ) -ारा/ Appellant by : Sh. Vishwas Mehendale *ितवाद, -ारा/Respondent by : Ms. Smita Verma सुनवाई क. ितिथ/ Date of hearing : 04 /05/2021 घोषणा क. ितिथ/ Date of pronouncement : 04/05/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-16, Mumbai (in short ‘the CIT(A)’) dated 14/6/2019 for the assessment year 2013-14.

A communication (e.mail) 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.

आअसं. 6367/मुं/2019 (िन.व.2013-14) (A.Y.2013-14)

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 communication reveals that the assessee has filed declaration under VSVS. Thus, in light of above communication, the appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Tuesday,the 4thday of May, 2021. Sd/- (VIKAS AWASTHY) �याियक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 04/05/2021 SK, PS *ितिल�प अ4े�षत *ितिल�प अ4े�षतCopy of the Order forwarded to : *ितिल�प अ4े�षत *ितिल�प अ4े�षत 1. अपीलाथ)/The Appellant , 2. *ितवाद,/ The Respondent. 3. आयकर आयु5(अ)/ The CIT(A)- 4. आयकर आयु5 CIT 5. �वभागीय *ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 6. गाड9 फाइल/Guard file. BY ORDER, //True Copy//

ANKHNET INFORMATIONS PVT. LTD.,MUMBAI vs. ITO-9(1)(3), MUMBAI, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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