What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal for AY 2011-12. Subsequently, the assessee filed a declaration under the Vivad se Vishwas Scheme, which was accepted by the Principal Commissioner of Income Tax.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their participation and acceptance under the Vivad se Vishwas Scheme.

Smt. Manishakriplani vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI N.K. PRADHAN, HONBLESmt Manisha Kriplani v.

For Appellant: Ms. Vanita Shah

For Respondent: Ms. Smita Verma

Hearing: 05.01.2021Pronounced: 05.01.2021

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

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–34, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 02.05.2018 for the A.Y. 2011-12.

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

(A.Y: 2011-12) Smt Manisha Kriplani “Under the instructions and for and on behalf of our client above named, We have to humbly submit that Appellant had filed Viwad se Vishwas Scheme for the said assessment year. The said application had been approved by the Principal Commissioner of Income Tax. Copy of Form 3 received from the department with respect to said assessment year is being attached for your Honour ready reference and records. Hence, in view of the said application being accepted under the Viwad se Vishwas Scheme, the Appellant prays that the said appeal filed and being pending for disposal may kindly be treated as withdrawn by the Appellant, subject to the final acceptance of the said application by Department filed under the Viwad se Vishwas Scheme. Hence, we request Your Honour to kindly treat this letter as suitable petition for withdrawal of the appeal for said assessment year. Inconvenience caused to Your Honour in this matter is highly regretted.”

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.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 05.01.2021.

SMT. MANISHAKRIPLANI,MUMBAI vs. ITO -19(1)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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