What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. Liberty was granted to seek restoration if the Vivad Se Vishwas application was not accepted, with delay to be condoned.

The assessee sought to withdraw her appeal before the ITAT. This was because she had applied to settle the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The Departmental Representative had no objection to the withdrawal.

What were the issues?

Whether the assessee can withdraw the appeal to pursue settlement under the Vivad Se Vishwas Scheme. The procedural aspects of withdrawal and potential restoration of the appeal.

M/S Saroj Haresh Vira vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

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

For Respondent: Shri Vijay Kumar Menon

The captioned appeal has been filed by the assessee challenging the order dated 6th May 2019, passed by the learned Commissioner (Appeals)–44, Mumbai, for the assessment year 2013–14.

2. When the case was called for hearing, neither the assessee nor any of her authorised representatives appeared before us to represent the case. There is no application for adjournment either.

2 Ms. Saroj Haresh Vira Consequently, we proceed to dispose off the appeal after hearing the learned Departmental Representative and on the basis of material available on record.

During the course of hearing, we find that the assessee has filed a letter dated 12th February 2021, before the Registry of the Tribunal 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 submitted by the assessee is accompanied by the acknowledgement in Form–I and II of the declaration filed under the aforesaid scheme. The aforesaid letter and the declarations are kept on record.

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

Heard the learned Departmental Representative and perused material on record. Considering the fact that the assessee has sought withdrawal of the present appeal, as she has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage. However, liberty is granted to the assessee to seek restoration of this appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. It is further made clear, in such 3 Ms. Saroj Haresh Vira eventuality if the assessee seeks restoration of the present appeal by filing misc. application, the delay, if any, should be condoned without insisting upon filing any application for condonation of delay. This is in view of the decision of the Hon’ble Madras High Court in order dated 16th October 2020, delivered in M/s. Nannusamy Mohan (HUF) v/s ACIT, TCA no.372 of 2020. With the aforesaid observations, the appeal is dismissed as withdrawn.

M/S SAROJ HARESH VIRA,MUMBAI vs. ITO-32(3)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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