What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the Vivad Se Vishwas Scheme is not accepted.

The assessee filed an appeal for Assessment Year 2010-11. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020 and filed the necessary declarations.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Shri Gautam K Doshi vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Anuj Kisnadwala-Ld. AR

For Respondent: Shri T.S. Khalsa -Ld.DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

Aforesaid appeal by assessee for Assessment Year 2010-11 contests the order of learned first appellate authority on certain grounds of appeal

. The assessment was framed by Ld. Assessing Officer u/s 143(3) on 31/12/2012.

2. The Ld. Counsel for assessee, at the outset, submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and filed requisite Assessment Year: 2010-11 declarations therein. The Ld. AR also submitted that the appeal may be dismissed as withdrawn but with a liberty to assessee to seek restoration in case the aforesaid declaration is not accepted. The Ld. DR did not object to the same.

In view of foregoing, the appeal stands dismissed as withdrawn with a liberty to assessee to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

The appeal stands dismissed as withdrawn. Order pronounced on 01st February, 2021.

SHRI GAUTAM K DOSHI,MUMBAI vs. ACIT-15(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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