REKHA R. JAIN,MUMBAI vs. ITO 30(3)(2), MUMBAI

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ITA 2436/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the VSV scheme and requested withdrawal of the appeal. The Tribunal accepted the request and dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later opted for the Vivad se Vishwas (VSV) Scheme and filed the necessary forms.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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, HONBLESmt. Rekha R Jain 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)–41, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 06.02.2019 for the A.Y. 2014-15.

2.

Assessee through its authorized representative filed a letter dated 19th January, 2021 and submitted as under: - “Reference: REKHA RAKESH JAIN PAN: AABPJ5807D Assessment Year: 2014-15 Appeal No. ITA.No.2436/MUM/2019 Subject: Application for Withdrawal of Appeal pursuant to VSV Scheme.

(A.Y: 2014-15) Smt. Rekha R Jain With reference to the above and under the instruction from our abovenamed client we state that, the above appeal was filed and is pending before your honour. However, our client had opted for the Vivad se Vishwas (VSV) Scheme as provided in the Vivad Se Vishwas Act 2020. Accordingly, in view of the same, our client had already filed Form 1 and Form 2 of VSV Scheme and have received Form 3 from the Designated Authority vide Certificate Number 779742290031220, dated 03/12/2020. As provided in the VSV Scheme, our abovenamed client gives her consent to withdraw the aforementioned appeal. Therefore we request you to kindly consider the request for withdrawal and acknowledge the same. We are enclosing herewith Form 3 received from the Designated Authority for your kind and ready reference.”

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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