MR. DINESH LAKHMICHAND ROHIRA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3(4), MUMBAI

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ITA 5244/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2016-173 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 The appeal was dismissed as withdrawn due to the assessee's participation in the Vivad se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2016-17. The assessee subsequently opted for the Vivad se Vishwas Scheme and received Form-3 from the Revenue.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after 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 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 through its authorized representative filed a letter dated 05th January, 2021 and submitted as under: -

(A.Y: 2016-17) Dinesh Lakhmichand Rohira “Ref: Dinesh Lakhmichand Rohira PAN: ACWPR1876K Subject: Application for withdrawal of appeal (ITA 5244/MUM/2019) --- Respected Sir, In connection with the aforesaid subject matter we would like to inform your goodself that the Assessee in connection with the aforesaid appeal matter has opted to apply under the Vivad se Vishwaas Scheme and pursuant to the application made in Form No.1 and 2, the Assessee has also received the form no 3 on 18/12/2020. We therefore request your goodself to kindly take the aforesaid into your kind consideration and do the needful.”

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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.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