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 The appeal was dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee later decided to opt for the Vivad Se Vishwas Scheme and filed the necessary declarations.

What were the issues?

The primary issue was whether the appeal should be withdrawn as the assessee had opted for the Vivad Se Vishwas Scheme.

Ajay Daulatram Tekchandani vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE

For Respondent: Shri Sreenivasa Raghvan

Hearing: 12.02.2021Pronounced: 12.02.2021

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

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–44, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 10.06.2019 for the A.Y. 2014-15.

Assessee through its authorized representative filed a letter dated 25th January, 2021 and submitted as under: - “Re: Ajay Daulatram Tekchandani PAN No: ACEPT3085A A. Y.: 2014-15 ITA.No. 5426/Mum/2019, DOH-15.03.2021

(A.Y: 2014-15) Ajay Daulatram Tekchandani Sub: Withdrawal of appeal. Our aforesaid client had preferred an appeal against the order passed by learned CIT Appeal - 44 on 20/08/2019. However, our aforesaid client had decided to prefer the option of filing declaration under Vivad Se Vishwas Scheme 2020 and accordingly he had filed form no. 1 & 2 under the said scheme on 25/12/2020. He has received the certificate in Form no. 3 bearing acknowledgement no. 221963270210121 from PCIT, Mumbai- 17. Copy of Form no. 3 is enclosed herewith. In the given circumstances, our client wish to withdraw the above mentioned appeal under the provision of Vivad Se Vishwas Scheme 2020, since he has received Form no. 3 from PCIT, Mumbai- 17.”

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 Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 12.02.2021

AJAY DAULATRAM TEKCHANDANI,MUMBAI vs. ITO, 32(1)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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