What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration was not accepted.

The assessee had appealed against the order of the first appellate authority for Assessment Year 2015-16. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020 and filed a declaration.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

Bellissimo Vivek Enterprises… vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

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

For Appellant: Ms. Punita Sarda- Ld. AR

For Respondent: Shri O. Tharian-Ld. Sr. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year 2015-16 contest the order of learned first appellate authority on certain grounds of appeal

2. The Ld. AR for assessee, at the outset, submitted that the assessee has already opted for Vivad Se Vishwas Scheme (VVS Scheme), 2020 and filed requisite declaration therein. Hence, the Bellissimo Vivek Enterprises Developers Private Limited Assessment Year: 2015-16 assessee seeks withdrawal of the appeal. The Ld. DR did not object to the same.

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 Accordingly, the captioned appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4. The appeal stand dismissed as withdrawn.

BELLISSIMO VIVEK ENTERPRISES DWELLERS PVT. LTD. (SINCE VIVEK ENTERPRISES CONVERTED INTO BELLISSIMO VIVEK ENTERPRISES DWELLERS PVT. LTD.),MUMBAI vs. DCIT, CR - 7(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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