What did the Tribunal hold?

The Tribunal noted the assessee's submission of a declaration under the Vivad se Vishwas scheme and the prayer to withdraw the appeal. The Revenue did not object.

The assessee filed an appeal against the order of the CIT(A) for AY 2005-06. The assessee later filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be withdrawn based on the assessee's settlement under the Vivad se Vishwas scheme.

Anil Kumar S Goyal, Thane vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN, AM

For Appellant: Ms. Shreya Doshi, AR

Hearing: 20/01/2021Pronounced: 20/01/2021

आदेश / O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

The present appeal has been filed by the assessee against the order dated 06.06.2019 passed by Ld. Commissioner of Income Tax (Appeals)-1, Thane [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2005- 06.

At the outset, when the appeal was called out for hearing, the Ld. Counsel of the assessee submitted that she has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020). She filed letter dated 06.01.2021 confirming the receipt of Form-3 and prayer to withdraw the appeal.

Anil Kumar S. Goyal 3. The Ld. DR also did not object to course so suggested.

In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

In the result, the appeal is dismissed as withdrawn.

ANIL KUMAR S GOYAL,THANE vs. ITO 1 (1), THANE

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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