What did the Tribunal hold?

The assessee requested to withdraw the appeal after settling the dispute under the Vivad se Vishwas Act. The Tribunal permitted the assessee to withdraw the appeal.

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The assessee later filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, to settle the dispute.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for settlement under the Vivad se Vishwas Act.

Jaysinh Ambaprasad Dave vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Smt. SmitaVerma (DR)

Pronounced: 02/02/2021

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 20-05-2019 of learned Commissioner of Income Tax (Appeals)-25, Mumbai for the assessment year 2015-16.

The assessee has filed letter dated 28-01-2021 stating that he has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in the appeal. He has further stated that after payment of the required tax, the designated authority has accepted the declaration and has 2 ITA 4911/Mum/2019 issued Form No.5, a copy of which is also attached to the letter. Therefore, the assessee has requested for withdrawal of the appeal. The learned Departmental Representative has no objection to the assessee’s request.

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 Accordingly, appeal is dismissed as withdrawn.

JAYSINH AMBAPRASAD DAVE,MUMBAI vs. ITO 27 (1)(5), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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