What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivadh se Vishwas Act. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against an order of the CIT(A) for AY 2004-05. The assessee later informed the tribunal that they had opted to settle the dispute under the Direct Tax Vivadh se Vishwas Act, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivadh se Vishwas Act, 2020.

N vs Brokerage Pvt Ltd | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI SAKTIJIT DEY

For Respondent: Shri TharienOommen(DR)

Date of hearing 05-04-2021 Date of pronouncement 05-04-2021 O R D E R

Per Saktijit Dey, JM:

This is an appeal by the assessee against order dated 16-08-2019 of learned Commissioner of Income-tax (Appeals)-9, Mumbai for the assessment year 2004- 05.

The assessee, vide letter dated 08-03-2021 has informed that assessee has opted for settling the dispute arising in this appeal under the Direct Tax Vivadh se Vishwas Act, 2020 and the department has accepted the same by issuing form 3. Therefore, a request has been made on behalf of the assessee to withdraw the appeal. The learned Departmental Representative has no objection to the aforesaid request of the assessee. 3. In view of the facts discussed above and considering assessee’s request, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn. 4. In the result, appeal is dismissed. Order pronounced on 05/04/2021. Sd/- sd/- PRAMOD KUMAR SAKTIJIT DEY VICE PRESIDENT JUDICIAL MEMBER Mumbai, Dt : 05/04/2021 Pavanan Copy to : 1. Appellant 2. Respondent 3. The CIT concerned 4. The CIT(A) 5. The DR, ITAT, Mumbai 6. Guard File By Order

N vs. BROKERAGE PVT LTD,MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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