PUSHPA J KUMAWAT,MUMBAI vs. ITO WARD 28(2)(4), MUMBAI
What did the Tribunal hold?
The assessee's request for withdrawal was permitted by the Tribunal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee requested to withdraw the appeal via email.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to settlement under the Vivad se Vishwas Act.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY
Date of hearing 02-02-2021 Date of Pronouncement 02/02/2021 O R D E R
Per Saktijit Dey, JM
This is an appeal by the assessee against the order dated 22-05-2019 of learned Commissioner of Income Tax (Appeals)-26, Mumbai for the assessment year 2010-11.
When the appeal was called for hearing, no one was present on behalf of the assessee. However, the assessee, through e-mail sent on 23-01-2021 (copy kept on record), has requested for withdrawal of the appeal as declaration made by her under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute
2 ITA 4881/Mum/2019 arising in this appeal has been accepted by the designated authority and necessary certificate has been issued. 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 this appeal. Accordingly, appeal is dismissed as withdrawn.
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