GIRDHARI K. JASHNANI,LUCKNOW vs. ACIT, CENTRAL CIRCLE-3(2), MUMBAI

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ITA 1504/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee opted for the Vivad Se Vishwas Scheme. The Revenue submitted that the appeal may be dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for Assessment Year 2009-10. The assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, and Form No. 3 was issued.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Smita Verma-Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year 2009-10 contest the order of learned first appellate authority on certain grounds of appeal

. The registry has noted certain delay in filing of the appeal which we are inclined to condone since the assessee, vide email dated 25/01/2021, has submitted that it has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for the year under consideration and Form No.3 has already been issued by appropriate authority. The Ld. DR submitted that the appeal may be dismissed as withdrawn.

2. In view of foregoing, the appeal stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

3. The appeal stands dismissed as withdrawn. Order pronounced on 12th February, 2021.

Sd/- Sd/- (Amarjit Singh) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated :12/02/2021 Sr.PS, Kasarla Thirumalesh आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

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