SAIGAL SEATRADE,MUMBAI vs. ASST CIT 21 (3), MUMBAI

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ITA 7403/MUM/2019Status: DisposedITAT Mumbai19 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted a discrepancy in the appeal number mentioned in the Vivad se Vishwas declaration but accepted the assessee's clarification and prayer for withdrawal. The appeal was dismissed as withdrawn.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 submitted a declaration under the Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's declaration under the Vivad se Vishwas scheme, despite a minor typographical error in the appeal number.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH&

Hearing: 19/03/2021Pronounced: 19/03/2021

आदेश / O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

1.

The present appeal has been filed by the assessee against the order dated 23.09.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 33, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2013-14.

2.

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 09.03.2021, 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 Saigal Sea Trade, 4. We notice that the appeal no. mentioned in Form No. 3 is whereas the pending appeal before ITAT for Assessment Year 2013-14 is ITA No. 7403/Mum/2019. It is clarified by the Counsel that assessee also opted for VSV Scheme in Assessment Year 2012-13 and appeal is ITA No. 7402/Mum/2019. It is typographical error and the assessee has wrongly entered the pending appeal in ITA No. 7402/Mum/2019 (assessee filed copy of Form 1 & 2 for Assessment Year 2012-13 before us).

5.

In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020 for this Assessment Year 2013- 14.

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