What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Act. The appeal was accordingly dismissed as withdrawn.

The assessee filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020, to settle the dispute. The assessee received Form No. 3 from the designated authority and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Act.

Danny Venilal Shah vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Ms. Smita Verma

Danny Venilal Shah B–901, 9th Floor, Raj Height ……………. Appellant M.G. Road, Kandivali (W) Mumbai 400 067 PAN – ALPPS9824G v/s Income Tax Officer ……………. Respondent Ward–13(3)(1), Mumbai Revenue by : Ms. Smita Verma Assessee by : None Date of Hearing – 09.02.2021 Date of Order – 09.02.2021

O R D E R PER SAKTIJIT DEY. J.M.

The captioned appeal filed by the Revenue arises out of order dated 7th March 2018, passed by the learned Commissioner of Income Tax (Appeals)–21, Mumbai, for the assessment year 2014–15.

When the appeal was called for hearing, no one was present on behalf of the assessee. However, the learned Authorised Representative of the assessee has filed letter dated 16th January 2021, stating that the assessee has filed declaration under the Direct

2 Danny Venilal Shah Tax Vivad Se Vishwas Act, 2020, for settling the dispute arising in the appeal. It has further been stated that Form no.3, issued by the designated authority has also been received. Therefore, he has requested on behalf of the assessee to withdraw the appeal.

The learned Departmental Representative has no objection to the aforesaid request of the assessee.

In view of the facts discussed above, I permit the assessee to withdraw the appeal. Accordingly, appeal is dismissed as withdrawn.

In the result, appeal is dismissed. Order pronounced in the open court on 09.02.2021

DANNY VENILAL SHAH,MUMBAI vs. INCOME TAX OFFICER 13(3)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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