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 Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. The assessee later opted for the 'Vivad se Vishwas Scheme, 2020' and requested to withdraw the appeal.

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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Mr Rajan H Gada vs ITO | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

Hearing: 01/04/2021Pronounced: 01/04/2021

अपीलाथ� �वारा/ Appellant by : Sh. Poojan Mehta ��तवाद� �वारा/Respondent by : Sh. Sushil Kumar Mishra सुनवाई क� �त�थ/ Date of hearing : 01/04/2021 घोषणा क� �त�थ/ Date of pronouncement : 01/04/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M:

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Mumbai (in short ‘the CIT(A)’) dated 24/07/2019 for the assessment years 2015-16.

A letter dated 31/03/2021 has been received from the Chartered Accountants of the assessee, stating that the assessee has opted for ‘Viwad Se

आअसं. 5813/मुं/2019 (�न.व.2015-16) (A.Y.2015-16)

Vishwas Scheme, 2020’(in short ‘VSVS’). The declaration filed under VSVS has been accepted, hence, the assessee want to withdraw the appeal.

Sh. Sushil Kumar Mishra 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 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 In view of above, the appeal by assessee is dismissed as withdrawn.

In the result, appeal by assessee is dismissed as withdrawn. Order pronounced in the open court on Thursday, the 01st day of April, 2021.

Sd./- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 01/04/2021 Vm, Sr. PS (O/S)

आअसं. 5813/मुं/2019 (�न.व.2015-16) (A.Y.2015-16)

MR RAJAN H GADA, MUMBAI vs. INCOME TAX OFFICER W-16(3)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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