HASMUKH SOMCHAND HARANYA, HUF,MUMBAI vs. ITO WARD-1(5), KALYAN

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ITA 5128/MUM/2018Status: DisposedITAT Mumbai05 January 2021AY 2014-153 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 noted that the assessee had successfully opted for the Vivad Se Vishwas Scheme and requested to withdraw the appeal. Accepting this request, the tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee subsequently filed a declaration under the Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the declaration.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their successful participation in the Vivad Se Vishwas Scheme.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 Appellant: Shri Shailesh Bandi
For Respondent: Ms. Smita Verma
Hearing: 05.01.2021Pronounced: 05.01.2021

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)–2, Thane [hereinafter in short “Ld.CIT(A)”] dated 24.07.2018 for the A.Y. 2014-15.

2.

Assessee through its Authorized Representative filed a letter dated 04.01.2021 and submitted as under: -

(A.Y: 2014-15) Hashmukh Somchand Haraniya (HUF) “With reference to the above and Under Instructions of our client, we beg to state and submit that we been instructed to represent the captioned appeal, marked for hearing on 5th January 2021 and in continuation to our letter 2nd January 2021 mailed on even date, we would like to bring to your Honours Kind attention that the Appellant's application in of VSVS has been accepted and Department has issued Form 3 (Copy Enclosed herewith). We therefore have to request to your honours the appellant would like to withdraw the Captioned appeal. We request your Honours to kindly pass an appropriate order for the withdrawl of appeal.”

3.

On a perusal of the above letter of the assessee and the enclosed copy 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. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, the appeal is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 05.01.2021.

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