MR. BHAGARAM M. SOLANKI (PROP.JIGNA STEEL),MUMBAI vs. INCOME TAX OFFICER, 19(1)(2), MUMBAI

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ITA 5114/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2011-20123 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 assessee requested to withdraw the appeal in light of the settlement under the Vivad se Vishwas Scheme. The Tribunal accepted the assessee's request.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee subsequently applied for settlement of income tax dues under the Vivad se Vishwas Scheme, 2020, which was accepted by the Income Tax Authorities.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to settlement under the Vivad se Vishwas Scheme.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)–30, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 21.08.2018 for the A.Y. 2011-12.

2 (A.Y: 2011-12) Shr Bhagaram M. Solanki 2. Assessee filed a letter dated 18th January, 2021 and submitted as under: - “Sub: PAN No. AYJPS6359P AY 2011-2012 Withdrawal of the Appeal filed on 05.08.2019 ITA.No. 5114/M/2019 With reference to the above I have to state that I had filed an application in Form no. 1 and 2 for settlement of Income Tax dues for AY 2011-2012 under Vivad se Vishwas Scheme, 2020 and that the same has been accepted in Form 3 by the Income Tax Authorities. The copy of the same is enclosed herewith. I therefore Request your Honor to kindly allow me to withdraw the appeal filed in your office for AY 2011-12. Copy of Form no. 3 is attached herewith.”

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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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

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