What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary declaration under the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee later submitted a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad se Vishwas scheme.

Sanjay Shrichand Uttam vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM

Hearing: 13/01/2021Pronounced: 15/01/2021

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 09.04.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 34, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2012-13.

At the outset, when the appeal was called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 12.01.2021, assessee submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal. 3. The Ld. DR did not object to course so suggested.

Sanjay Shrichand Uttam 4. In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

In the result, the appeal is dismissed as withdrawn.

SANJAY SHRICHAND UTTAM,MUMBAI vs. ASST. CIT 23(3), MUMBAI

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What were the facts?

What were the issues?

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