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 assessee filed appeals for Assessment Years 2011-12 and 2012-13. The assessee submitted a letter stating they had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested withdrawal of the appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn based on the assessee's declaration under the Vivad se Vishwas scheme.

Om Singh, Haryana vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” 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 appeals have been filed by the assessee against the order dated 29.11.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 54, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2011-12 & 2012-13 respectively.

At the outset, when the appeals were called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 10.03.2021, 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 appeals. 3. The Ld. DR also did not object to course so suggested.

& 933/Mum/2020 Om Singh 4. In view of the above, we dismiss the appeals as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

OM SINGH,HARYANA vs. DCIT CC 6(4), MUMBAI

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