What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary declaration under the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

The Revenue filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested the withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn based on the assessee's declaration under the Vivad se Vishwas scheme.

ITO vs Dayal Power and Mining Limited | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH&

Hearing: 22/03/2021Pronounced: 22/03/2021

आदेश / O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

The present appeal has been filed by the revenue against the order dated 29.03.2017 passed by Ld. Commissioner of Income Tax (Appeals)- 04, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2009-10.

At the outset, when the appeal was called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 11.03.2021, assessee submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal. 3. The Ld. DR also did not object to course so suggested.

M/s Dayal Power & Mining Ltd. 4. In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

INCOME TAX OFFICER-2(1)(2), MUMBAI vs. DAYAL POWER AND MINING LIMITED, MUMBAI

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