MR. ANKIT JITENDRA JHAVERI PROPRIETOR,MUMBAI vs. ITO 19 (1)(1), MUMBAI

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ITA 4946/MUM/2019Status: DisposedITAT Mumbai07 April 2021AY 2010-113 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Vivad Se Vishwas Scheme' was accepted. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the 'Vivad Se Vishwas Scheme, 2020' and their declaration was accepted.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHY

Hearing: 07/04/2021Pronounced: 07/04/2021

आदेश/ ORDER

PER VIKAS AWASTHY, J.M:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-4, Mumbai (in short ‘the CIT(A)’) dated 10/05/2019 for the assessment years 2010-11.

2.

A letter dated 19/02/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’(in short ‘VSVS’).

आअसं. 4946/मुं/2019 (�न.व.2010-11) (A.Y. 2010-11)

The declaration filed under VSVS has been accepted and hence, want to withdraw the appeal.

3.

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

4.

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 In view of above, the appeal by assessee is dismissed as withdrawn.

5.

In the result, appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Wednesday, the 07th day of April, 2021.

Sd./-

(VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 07/04/2021 Vm, Sr. PS (O/S)

आअसं. 4946/मुं/2019 (�न.व.2010-11) (A.Y. 2010-11)

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