ANTHEA ARONATICS PVT LTD,MUMBAI vs. INCOME TAX OFFICER 15 (1) (1), MUMBAI

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ITA 5794/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal, stating they had opted for the Vivad se Vishwas scheme and were in the process of filing necessary forms.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A‘ BENCH

Before: SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM

For Respondent: Shri Vinod K Bhaskaran
Hearing: 15/03/2021Pronounced: 15/03/2021

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

This appeal in A.Y.2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-24, Mumbai in appeal No.CIT(A)-24/ITO-15(1)(1)/IT-156/2018-19 dated 03/06/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 254 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 16/08/2018 by the ld. Income Tax Officer 15(1)(1), Mumbai (hereinafter referred to as ld. AO).

M/s. Anthea Aromatics Pvt. Ltd.,

2.

Assessee vide its letter dated 08/03/2021, prayed for withdrawal of appeal in A.Y.2011-12. For the sake of convenience, we are reproducing the contents of the said Application as under:-

“We have applied in vivad se vishwas scheme and obtained Form - 3. We are in the process of filing of Form 4. Hence we wish to withdrawn our appeal under . We request to kindly give permission to withdrawn our appeal.”

3.

Ld. DR has not raised any objection.

4.

We have heard the ld. DR and perused the records, especially the Application of assessee for withdrawal of the Appeal. We find considerable cogency in the contentions of Assessee as aforesaid. Keeping in view of the facts and circumstances of the case, we accept the request of the assessee for withdrawal of the Appeal and accordingly, we dismiss the Appeal as withdrawn.

5.

In the result, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced in open Court on 15/03/2021.

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