What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary declaration under the Vivad se Vishwas scheme. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for Assessment Year 2016-17. During the hearing, the assessee's counsel stated that a declaration was filed 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Sapphire Hospitality and… vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN, AM

For Appellant: Shri Sujit Ashok S., AR

Hearing: 11/03/2021Pronounced: 11/03/2021

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 28.06.2019 passed by Ld. Commissioner of Income Tax (Appeals) - 21 [hereinafter referred to as the “Ld. CIT(A)”] relevant to A.Y. 2016-17.

At the outset, when the appeal was called out for hearing, the Ld. Counsel of the assessee submitted that assessee has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020). He filed letter dated 24.02.2021 confirming the receipt of Form-5 and prayer to withdraw the appeal. 3. The Ld. DR did not object to course so suggested.

Sapphire Hospitality and Recreation Pvt. 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 In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 5 under the Vivad se Vishwas scheme, 2020.

SAPPHIRE HOSPITALITY AND RECREATION PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE 13(2) (1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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