ABDULLA YUSUF PATEL,MUMBAI vs. ACIT -20(1), MUMBAI

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ITA 1019/MUM/2019Status: DisposedITAT Mumbai12 January 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and received Form-3. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently filed a declaration under the Vivad Se Vishwas Scheme and received Form-3 from the Revenue.

What were the issues?

Whether an appeal is maintainable when the assessee has opted for settlement 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, HONBLE & SHRI N.K. PRADHAN, HONBLEShri Brajendra Kumar

For Respondent: Shri Brajendra Kumar
Hearing: 12.01.2021Pronounced: 12.01.2021

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)–32, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 31.12.2018 for the A.Y. 2013-14.

2.

Assessee through its Authorized Representative filed a letter through mail and submitted as under: - “I have made a declaration for settlement under the Vivad Se Vishwas Scheme and accordingly I am not eligible to proceed with this appeal.

(A.Y: 2013-14) Abdulla Yusuf Patel I addition was made by the Assessing Officer informed that the appeal was fixed on 12th January, 2021. I have in my previous letter attached a copy of my application and request that necessary orders as may be applicable kindly be passed as I await the finalization of my declaration/application. I have yet to pay under the scheme as I have just received the Form 3 from the department. I also request you Sir, to kindly send me the intimation of hearing if any and the order as I will have to send the same to the Income Tax department. For the above I shall be very grateful.”

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. In view of the above this appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in virtual court on 12.01.2021.

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