SHRI SUKANRAJ D. SURANA,MUMBAI vs. INCOME TAX OFFICER-18(3)(4), MUMBAI

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ITA 5154/MUM/2019Status: DisposedITAT Mumbai02 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's letter and the provisions of the Vivad Se Vishwas Act, 2020. The appeal was dismissed as withdrawn by the assessee.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2013-14. The assessee later submitted a letter stating they received Form-3 under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

For Respondent: Mr. Sanjay J. Sethi, DR
Hearing: 01/03/2021Pronounced: 02/03/2021

ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2013-14. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-53, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) of the Income Tax Act 1961, (the ‘Act’).

2.

The assessee/appellant has filed a letter dated 24.02.2021 before the Tribunal stating that he has received Form-3 under the Vivad Se Vishwas Act, 2020 and therefore, he would like to withdraw the above appeal.

We brought to the attention of the Ld. Departmental Representative the above submission of the appellant. 2 Shri Sukanraj D.

3.

The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Supreme Court of India.

Considering the letter dated 24.02.2021 filed by the appellant we are inclined to dismiss this appeal as withdrawn.

In the result, this appeal is dismissed as withdrawn. 4.

Order pronounced in the open Court on 02/03/2021.

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