What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Vivad Se Vishwas Scheme' was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'.

Jigar Ashok Mehta vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

For Appellant: Ms. Ruchi Rathod

Hearing: 09/03/2021Pronounced: 09/03/2021

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-34, Mumbai ( in short ‘the CIT(A)’) dated 09/05/2019 for the assessment years 2009-10.

A letter dated 22/02/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, want to withdraw the appeal.

2 आअसं. 5327/मुं/2019 (�न.व. 2009-10) (A.Y.2009-10)

Shri Sanjay J. Sethi representing the Department stated that the Department has no objection if the assessee want to withdraw appeal to avail the benefit of ‘VSVS’.

A perusal of above letter shows that the assessee’s declaration under VSVS for the impugned assessment year has been accepted and the Designated Authority has issued Form-3. In view of above, the appeal by assessee is dismissed as withdrawn.

The appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Tuesday, the 9th day of March, 2021.

JIGAR ASHOK MEHTA,MUMBAI vs. ITO -22(1)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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