What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's letter and their compliance with the Vivad se Vishwas scheme.

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. The assessee later submitted a letter stating they had filed a declaration under the Vivad se Vishwas Act and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Ibn Lokmat News Pvt Ltd. vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM

Hearing: 07/01/2021Pronounced: 09/03/2021

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 19.11.2019 passed by Ld. Commissioner of Income Tax (Appeals)-4, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2009-10.

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 22.12.2020, 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 did not object to course so suggested.

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 In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

In the result, the appeal is dismissed as withdrawn – subject to the observation above.

IBN LOKMAT NEWS PVT LTD.,MUMBAI vs. ASST CIT 16 (1), MUMBAI

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What were the facts?

What were the issues?

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