JOGINDER SETHI,MUMBAI vs. ITO (IT)-4(2)(1), MUMBAI

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ITA 6465/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2011-123 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 allowed the assessee's request to withdraw the appeal, as the assessee had opted for the 'Vivad Se Vishwas Scheme' and their declaration was accepted.

What were the facts?

The assessee opted for the 'Vivad Se Vishwas Scheme, 2020' and filed a declaration. The declaration was accepted by the department, and Form No. 3 was issued.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the 'Vivad Se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHY

For Appellant: Shri Kirit Mehta
For Respondent: Ms. Smita Verma

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-58, Mumbai (in short ‘the CIT(A)’) dated 28/08/2019 for the assessment year 2011-12.

2.

This appeal was heard on merits of the addition, however, before the order could be passed the assessee opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and has filed declaration in the prescribed Form No.1 & 2. The assessee vide letter dated 10/02/2021 has informed that the declaration under ‘VSVS’ has been accepted and Form No.3 has been issued by the Department. Therefore, the assessee wishes to withdraw the appeal with a liberty to revive the appeal in case the application under ‘VSVS’does not finally mature.

3.

In view of the fact that assessee has opted for ‘VSVS’ and the declaration filed by assessee has been accepted, the assessee’s request for withdrawal of appeal is allowed. Accordingly, the appeal by assessee is dismissed as withdrawn with the liberty as prayed. 4. In the result, appeal by assessee is dismissed as withdrawn. Order pronounced in the open Court on Friday the 12th day of February, 2021.

Sd/- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/ Mumbai, �दनांक/Dated: 12/02/2021 Vm, Sr. PS(O/S) ��त�ल�प अ�े�षतCopy of the Order forwarded to : 1. अपीलाथ�/The Appellant , 2. ��तवाद�/ The Respondent. 3. आयकर आयु�त(अ)/ The CIT(A)- 4. आयकर आयु�त CIT 5. �वभागीय ��त�न�ध, आय.अपी.अ�ध., मुबंई/DR, ITAT, Mumbai 6. गाड� फाइल/Guard file.

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