What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding the Vivad se Vishwas declaration and the prayer to withdraw the appeal. The Revenue did not object to this course of action.

The assessee filed an appeal against the CIT(A)'s order for AY 2017-18. During the hearing, the assessee's representative did not appear. The assessee had previously submitted a declaration under the Direct Tax 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Whether the appeal should be dismissed as withdrawn based on the assessee's declaration under the Vivad se Vishwas scheme.

Daniele Glass vs Int. Tax Ward 2(1)(2) | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” 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:

The present appeal has been filed by the assessee against the order dated 22.11.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 56, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2017-18.

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 15.03.2021, 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.

Daniele Glass 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 In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

DANIELE GLASS,MUMBAI vs. INT. TAX WARD 2(1)(2), MUMBAI

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