SMT. SURJIT KAUR JOHAR,MUMBAI vs. ITO 19(3)(4), MUMBAI

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ITA 4549/MUM/2019Status: DisposedITAT Mumbai22 February 2021AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. This decision was based on the assessee's application under the Vivad Se Vishwas Scheme and the Department's acknowledgement of the declaration.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee submitted a letter seeking withdrawal of the appeal. This withdrawal was requested because the assessee had applied to settle the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI C.N. PRASAD & SHRI S. RIFAUR RAHMAN

For Appellant: Ms. Vinita Shah
For Respondent: Shri Vijay Kumar Menon

The present appeal preferred by the assessee challenging the order dated 14th May 2019, passed by the learned Commissioner (Appeals)–30, Mumbai, for the assessment year 2014–15.

2.

During the course of hearing, we find that the assessee has filed a letter dated nil, sent through electronic mode seeking withdrawal of the appeal in view of the fact that she has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter

2 Smt. Surjit Kaur Johar submitted by the assessee is accompanied by the acknowledgement in Form–3 of the declaration filed under the aforesaid scheme. The aforesaid letter and the declarations are kept on record.

3.

The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.

4.

Heard the learned Departmental Representative and perused material on record. Considering the fact that the assessee has sought withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage, as the Department issued Form no.3. With the aforesaid observations, the appeal is dismissed as withdrawn.

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