M/S ESTONIA TRADERS PVT LTD.( NOW KNOWN AS M/S BUNEO TRADERS PVT LTD),MUMBAI vs. ITO WARD 12 (2)(2), MUMBAI

PDF · subscribers
ITA 7583/MUM/2019Status: DisposedITAT Mumbai21 January 2021AY 2005-063 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and requested the withdrawal of the appeal. Accepting this request, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2005-06. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme and received a certificate accepting their declaration.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's successful resolution under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Sanjay J. Sethi

For Respondent: Shri Sanjay J. Sethi
Hearing: 21.01.2021Pronounced: 21.01.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–20, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 20.09.2019 for the A.Y. 2005-06.

(A.Y: 2005-06) M/s. Estonia Traders Pvt. Ltd., 2. Assessee through its Authorized Representative filed a letter through mail and submitted as under: - “The Appellant has filed application under Vivad Se Vishwas Scheme on 08.12.2020 and received Form No. 3 of Vivad Se Vishwas on 16.12.2020 certificate no. 828718340161220. Copy enclosed therefore we are requesting to please allow to withdraw the aforesaid appeal.”

3.

On a perusal of the above letter of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in virtual court on 21.01.2021.

Recent GST High Court judgments

Search GST case law →