ASHOK POPATLAL SHAH,MUMBAI vs. ACIT 22(1), MUMBAI

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ITA 4672/MUM/2019Status: DisposedITAT Mumbai07 January 2021AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals as they had opted for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals for AY 2012-13 and 2013-14. Subsequently, the assessee opted for the Vivad Se Vishwas Scheme and filed the necessary forms.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, HONBLE

For Respondent: Shri Brajendra Kumar
Hearing: 07.01.2021Pronounced: 07.01.2021

O R D E R PER C.N. PRASAD (JM)

1.

These appeal are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–34, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 25.04.2019 for the A.Y. 2012-13 and A.Y. 2013-14.

2 & 4672/MUM/2019 (A.Y: 2012-13 & 2013-14) Ashok Popatlal Shah 2. Assessee through its Authorized Representative filed a letter dated 04.01.2021 and submitted as under: - “With reference to the above and on behalf of the above mentioned assessee, we hereby state that our appeal hearing is fixed at 10:30 a.m. on 07/01/2021 (Thursday). However, the assessee has opted for Vivad Se Vishwas Scheme. We have filed the necessary forms required for it. We hereby withdraw our appeal for the A.Y. 2012-13. Kindly do the needful.”

3.

On a perusal of the above letter of the assessee it is noticed that assessee has already opted for Vivad Se Vishwas Scheme and filed necessary forms under Vivad Se Vishwas Scheme. Assessee requested for withdrawal of these appeals. Accepting the request of the assessee for withdrawal of appeals, these appeals are dismissed as withdrawn.

4.

In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced in the virtual court on 07.01.2021.

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