What did the Tribunal hold?

The Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal must be withdrawn. The Departmental Representative did not oppose the assessee's prayer.

The assessee filed a petition seeking withdrawal of the appeal. The reason for withdrawal was that the matter had been settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal settled under the Vivad Se Vishwas Scheme should be withdrawn.

Vinod Ratilal Shah vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR, VP & SHRI AMARJIT SINGH, JM

For Appellant: Shri Vinod R. Shah (AR)

For Respondent: Shri Sushil Kumar Mishra (DR)

Hearing: 09/04/2021Pronounced: 09/04/2021

सुनवाई की तारीख / Date of Hearing: 09/04/2021 घोषणा की तारीख /Date of Pronouncement: 09/04/2021 आदेश / O R D E R PER BENCH:

1. 1. The assessee has moved petition seeking withdrawal of the appeal on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2. Learned Departmental Representative does not oppose the prayer so made by the assessee.

3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

4. In view of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 09/04/2021

VINOD RATILAL SHAH,MUMBAI vs. ITO 29(3)(5), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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