MR. MUKUND A PAREKH,MUMBAI vs. ITO-33(2)(2), MUMBAI

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ITA 5623/MUM/2019Status: DisposedITAT Mumbai30 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Vivad se Vishwas Scheme' was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. 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The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to opting for the 'Vivad se Vishwas Scheme'.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: VIKAS AWASTHY

Hearing: 30/03/2021Pronounced: 30/03/2021

Assessee by : Letter dated 05/03/2021 Revenue by : Shri Sushil Kumar Mishra सुनवाई क� �त�थ/ Date of hearing : 30/03/2021 घोषणा क� �त�थ/ Date of pronouncement : 30/03/2021 आदेश/ ORDER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-45, Mumbai ( in short ‘the CIT(A)’) dated 01/04/2019 for the assessment years 2013-14.

2.

A letter dated 05/03/2021 has been received from the Chartered Accountants of the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, want to withdraw the appeal.

2 आअसं. 5623/मुं/2019 (�न.व. 2013-14) (A.Y.2013-14)

3.

Shri Sushil Kumar Mishra representing the Department stated that the Department has no objection if the assessee want to withdraw 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 In view of above, the appeal by assessee is dismissed as withdrawn.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.

The appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Tuesday, the 30th day of March, 2021.

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