What did the Tribunal hold?

The Tribunal granted permission to the assessees to withdraw their appeals. The Departmental Representative had no objection to this request.

Several assessees filed appeals before the ITAT. The assessees subsequently opted for the Vivad Se Vishwas Scheme, 2020, to resolve their tax disputes. They requested to withdraw their appeals in light of this scheme.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessees who had opted for the Vivad Se Vishwas Scheme.

Neeta Vijay Mirchandani vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA, AM

For Respondent: Shri Sanjay Sethi

Hearing: 23.12.2020Pronounced: 01.01.2021

Appellant Respondent Year 7786/Mum/2019 2011-12 Neeta Vijay Mirchandani Dy. CIT, Circle-7(4), Aaykar Bhavan, 6th Floor, 505, Shalimar Morya Park, Behind Morya Estate, New Marine Lines, New Link Road, Andheri (W), Churchgate-400 020 Mumbai – 400 058 [PAN. APOPM 7237 C] 854/Mum/2020 2010-11 Vijay Tube Corporation CIT, Range-17(3)(5) 93A, Nagdevi Street, Kautilya Bhawan, Mumbai-400 003 Mumbai-400 051 [PAN : AAAFV 3088 K] 855/Mum/2020 2011-12 Vijay Tube Corporation CIT, Range-17(3)(5) 93A, Nagdevi Street, Kautilya Bhawan, Mumbai-400 003 Mumbai-400 051 [PAN : AAAFV 3088 K] 7444/Mum/2019 2011-12 Parth Rahul Timbadia ITO-25(3)(2), 601/701, Crystal Apt., Mumbai Plot No.31, JVPD Scheme, N.S. Road, Vile Parle (W), Mumbai-400 056 [PAN: ADNPT 5421 G] 7804/Mum/2019 2012-13 Shri Naresh Kashiprasad Sonthalia ITO-24(3)(1) 134, Shiv Shakti Industrial Estate, Mumbai M.V. Road, Andheri (E), Mumbai-400 012 [PAN: AANPS 7775 D] 7485/Mum/2018 2006-07 Invitation Investment Pvt. Ltd. ITO-4(2)(3), 569, Fifth Floor, Aayakar Bhawan, Mumbai M.K. Road, Mumbai-400 020 [PAN: AAACI 0037 N] Appellant by : None Respondent by : Shri Sanjay Sethi Date of Hearing : 23.12.2020 Date of Pronouncement : 01.01.2021 O R D E R Per Shamim Yahya, A. M.: These are appeals by the different assessee’s against the respective order of the learned Commissioner of Income Tax (Appeals), pertaining to Assessment Year as mentioned above.

At the outset, in these cases the assessee has submitted that the assessee has opted for resolution of dispute under the Vivad Se Vishwas Scheme 2020. Hence, the assessee has submitted that he shall be withdrawing the appeal.

The ld. Departmental Representative (DR) did not have any objection to this proposition.

Upon careful consideration, I have granted permission to withdraw the appeal. Accordingly, these appeals are dismissed as withdrawn.

In the result, all the appeals are dismissed as withdrawn. Order pronounced under rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1962, by placing the details on the notice board on 01.01.2021

NEETA VIJAY MIRCHANDANI,MUMBAI vs. DY CIT CC 7 (4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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