ATOS SERVICES (M) ADN BHD,MUMBAI vs. DY CIT (IT)-1(1)(2), MUMBAI

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ITA 6644/MUM/2019Status: DisposedITAT Mumbai11 February 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the 'Viwad Se Vishwas Scheme' was accepted and Form-3 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the Assessing Officer's order for assessment year 2016-17. Subsequently, the assessee opted for the 'Viwad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Viwad Se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

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

Before: SHRI PRAMOD KUMAR & SHRI VIKAS AWASTHY

For Appellant: Shri Pinaal
Hearing: 11/02/2021Pronounced: 11/02/2021

This appeal by the assessee is directed against the order of Assessing Officer dated 27/08/2019 passed under section 143(3) r.w.s. 144C(13) of the Act for the assessment year 2016-17.

2 आअसं. 6644/मुं/2019 (�न.व. 2016-17) (A.Y 2016-17)

2.

A letter dated 03/02/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, want to withdraw the appeal.

3.

Shri Sanjay Singh, representing the Department stated that the Department has no objection if the assessee want to withdraw appeal to avail the benefit of ‘VSVS’.

4.

A perusal of above letter shows that the assessee’s declaration under VSVS for the impugned assessment year has been accepted and the Department has issued Form-3. In view of above, the appeal by assessee is dismissed as withdrawn.

5.

The appeal by assessee is dismissed as withdrawn.

Order pronounced in the open court on Thursday, the 11th day of February, 2021.

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