NALIN JAGDISHKUMAR GUPTA,MUMBAI vs. DCIT, CC - 5(1), MUMBAI

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ITA 3462/MUM/2019Status: DisposedITAT Mumbai27 April 2021AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw its appeal. This was in light of the assessee's application under the Vivad Se Vishwas Scheme and the Department issuing Form No. 3.

What were the facts?

The assessee filed an appeal against an order of the Commissioner (Appeals). The assessee later sought to withdraw the appeal. This was because the assessee had applied to settle the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

For Respondent: Shri Tharian Oommen

The present appeal preferred by the assessee challenging the order dated 28th March 2019, passed by the learned Commissioner (Appeals)–53, Mumbai, pertaining to the assessment year 2015–16.

2.

When the case was called for hearing, none appeared on behalf of the assessee to represent its case. However, we have heard the learned Departmental Representative.

2 Nalin Jagdishkumar Gupta

3.

As it transpires from the record available before us, the assessee has filed a letter dated 26th April 2021, seeking withdrawal of its appeal in view of the fact that it has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the acknowledgement in Form–3 of the declaration filed under the aforesaid scheme. The aforesaid letter along declaration in Form no.1 and 2, are also kept on record.

4.

The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.

5.

Considering the fact that the assessee has sought withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage since the Department issued Form no.3. With these observations, the appeal by the assessee is liable to be dismissed as withdrawn.

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