SHRI MIHIR B. PAREKH,MUMBAI vs. ACIT-19(2), MUMBAI

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ITA 211/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2009-10. Subsequently, the assessee availed the benefits of the Vivad se Vishwas scheme and received a certificate from the PCIT accepting their declaration.

What were the issues?

Whether an appeal filed before the ITAT can be withdrawn by the assessee upon opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Mihir Bipin Parekh v. Shri Sreenivasa Raghvan

For Respondent: Shri Sreenivasa Raghvan
Hearing: 12.02.2021Pronounced: 12.02.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–6, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 19.12.2018 for the A.Y. 2009-10.

2.

Assessee through its authorized representative filed a letter dated 27th January, 2021 and submitted as under: - “Re: Mihir B. Parekh A.Y: 2009-2010 PAN: AADPP4223D Appeal No. ITA 211/MUM/2019 Sub: Withdrawal of Appeal on receipt of certificate - form 3 from PCIT, Mumbai-19 under the DTVSV scheme ------ (A.Y: 2009-10) Shri Mihir Bipin Parekh On behalf of our above client, we have to state as under: -Enclosing the following documents: - a) Copy of Form 1 & 2 filed by assessee b) Copy of Form 3 received 1. The assessee has availed the benefits of the Vivad se Vishwas scheme for refund with reference to pending appeal in AY 2009-2010, wherein form 1 &2 had been filed on 25-12-2020. We have also received a certificate from the PCIT, Mumbai-19 in form 3 accepting the above forms, attached herewith for your reference.

2. We have to file form 4 under the DTVSV scheme for completion of the said process, and for the same we are required to attach a proof of withdrawal of appeal.

3. Hence, we request you to kindly withdraw the aforesaid appeal under ITAT with appeal no. ITA 211/MUM/2019 as per the above stated reasons.”

3.

On a perusal of the above letter filed by the authorized representative of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 12.02.2021

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