NITIN RADHAKRISHNA RAO,MUMBAI vs. ITO 31 (2)(4), MUMBAI

PDF · subscribers
ITA 4833/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2014-153 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 The appeal was dismissed as withdrawn due to the assessee settling the dispute under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2016-17. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for settlement under the Vivad Se Vishwas Scheme.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 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)–51, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 21.06.2019 for the A.Y. 2016-17.

2.

Assessee filed a letter dated 23rd December, 2020 and submitted as under: -

(A.Y: 2014-15) Nitin Radhakrishna Rao “APPEAL NO. 4833/M/2019 & DT 18/07/2019 RE: PAN: AKIPR5697L AY 2014-15 SUB: Request to Withdraw above referred Appeal --- I have to request your Honor to allow me to withdraw the above referred appeal no. 4833/M/2019 filed on 18/07/2019. I am not contesting the above appeal as My application for settling the dispute under DTVSV has been accepted by the Hon Pr. CIT- 17, Mumbai in Form - 3 bearing Certificate No. 822139640151220 dated 15/12/2020, copy enclosed. Your Honor is requested to pass due order in this regard and oblige.”

3.

On a perusal of the above letter 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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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In the result, appeal of the assessee is dismissed as withdrawn.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

Recent GST High Court judgments

Search GST case law →