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The Tribunal dismissed the appeal as withdrawn.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 scheme was not accepted.

The assessee sought withdrawal of the appeal before the ITAT. This was because the assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for a settlement scheme.

Mr. Yudhishtir Dilip Katau vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

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

Assessee by : Withdrawal letter dated 14/12/2020 Revenue by : Shri T.S. Khalsa- Ld. Sr. DR सुनवाई की तारीख/ : 14/01/2021 Date of Hearing घोषणा की तारीख / : 14/01/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The assessee, vide letter dated 14/12/2020, seek withdrawal of the appeal in view of the fact that it has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020. The Ld. DR did not object to the same.

Accordingly, the appeal stands dismissed as withdrawn with a liberty to assessee to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

2 Mr. Yudhishthir Dilip Khatau Assessment Year: 2014-15 3. The appeal stands dismissed as withdrawn.

MR. YUDHISHTIR DILIP KATAU,MUMBAI vs. DCIT RANGE 5(3)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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