OM SINGH,HARYANA vs. DCIT CC 6(4), MUMBAI

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ITA 937/MUM/2020Status: DisposedITAT Mumbai21 January 2021AY 2016-173 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme and filed a declaration which was accepted by the designated authority. The assessee then requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Om Singh v. Shri 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)–54, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 29.11.2019 for the A.Y. 2016-17.

2.

Assessee through its Authorized Representative filed a letter dated 13th January, 2021 and submitted as under: - “Sub: Application for withdrawal Appeal filed on February 05, 2020 in case of Om Singh_ having PAN: AJIPS4303H for AY 2016-17 (Appeal reference No. ITA 937/MUM/2020)

(A.Y:2016-17) Shri Om Singh This has reference to the appeal filed on 05.02.2020 (Appeal reference No. ITA 937/MUM/2020), in case of Om Singh against the order passed by Hon'ble Commissioner of Income Tax (Appeals)-54 in appeal No, CIT(A)-54/IT-10351/DC.CC-6(4)/2018-19 for AY 2016-17 (copy enclosed). In this regard, it is respectfully submitted that I have opted for Direct Tax Vivad Se Vishwas Scheme and filed declaration in Form 1 & 2, as envisaged in section 4 of Direct Tax Vivad se Vishwas Act, 2020, on 09.11,2020, The said declaration has been duly accepted by the designated authority viz Pr. Commissioner of income Tax-Central 3, Mumbai vide Form 3 dated 23.11.2020 (copy enclosed). In view of the above, I hereby wish to withdraw the subject appeal and do not want to proceed further in the appeal matter. Hope, my request shall be acceded to.”

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.

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