KODAK INDIA P.LTD,MUMBAI vs. DCIT 10(1), MUMBAI

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ITA 1997/MUM/2014Status: DisposedITAT Mumbai15 February 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Vivad Se Vishwas Scheme' was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the Assessing Officer's order for assessment year 2009-10. The assessee later submitted a letter stating they opted for the 'Viwad Se Vishwas Scheme, 2020' and wished to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the 'Viwad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “K”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI RAJESH KUMAR

For Appellant: Shri Akram Khan
For Respondent: Shri Sushil Kumar Mishra
Hearing: 15/02/2021Pronounced: 15/02/2021

आदेश/ ORDER

PER VIKAS AWASTHY,JM:

1.

This appeal by the assessee is directed against the order of Assessing Officer passed under section 143(3) r.w.s. 144C(13) for the assessment year 2009-10.

आअसं. 1997/मुं/2014 (�न.व. 2009-10) (A.Y.2009-10) 2. A letter dated 13/02/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, want to withdraw the appeal.

3.

Shri Sushil Kumar, Mishra, representing the Department stated that the Department has no objection if the assessee want to withdraw appeal to avail the benefit of ‘VSVS’.

4.

A perusal of above letter shows that the assessee’s declaration under VSVS for the impugned assessment year has been accepted and the Designated Authority has issued Form-3. In view of above, the appeal by assessee is dismissed as withdrawn.

5.

The appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Monday, the 15th day of February, 2021.

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