HARMESH CHARANDAS ARORA,MUMBAI vs. ITO - DCIT CC - 3, MUMBAI

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ITA 6067/MUM/2018Status: DisposedITAT Mumbai01 March 2021AY 2011-124 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Income Tax Appellate Tribunal allowed the assessee to withdraw their appeal. The appeal was dismissed as withdrawn, with liberty to revive it if the VSVS scheme application fails.

What were the facts?

The assessee opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw their appeal before the ITAT. The Department had no objection to the withdrawal.

What were the issues?

Whether an assessee opting for the Vivad Se Vishwas Scheme can withdraw their pending appeal before the ITAT.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Hearing: 01.03.2021Pronounced: 01.03.2021

आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-47, Mumbai, [in short CIT(A)], in dated 27.07.2018. The assessment was framed by the Assistant Commissioner of Income Tax (in short ACIT/ITO/ AO), Central Circle-3, Mumbai for the A.Y. 2011-12 vide order dated 28.02.2014 under section 143(3) read with section 147 of the Income- tax Act, 1961 (hereinafter ‘the Act’).

1.

“To The Hon’ble Members ITAT, Mumbai Re – Harmesh Charandas Arora Bench-H Last date of Hearing-22.10.2020 Sub- Withdrawal of Appeal Respected Sir, The Assessee wants to withdraw the Appeal as assessee is opting for the Vivaad Se Vishwas Scheme.

Thanking You,

Your’s faithfully, Sd/ Harmesh Charandas Arora” 3. Shri Guruvinder Singh, representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeals to avail the benefit of ‘VSVS’.

4.

In view of above request, the assessee is allowed to withdraw the appeal. Thus, the appeal of assessee is dismissed as withdrawn.

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