RACHNA NARENDRA SANGHAI,MUMBAI vs. ITO 18(3)(1), MUMBAI

PDF · subscribers
ITA 2471/MUM/2019Status: DisposedITAT Mumbai05 January 2021AY 2015-163 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's application under the Vivad Se Vishwas Scheme was accepted and Form-3 was issued. The Department had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). The assessee later opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Sushil Kumar Mishra

आदेश/ ORDER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-29, Mumbai ( in short ‘the CIT(A)’) dated 31/01/2019 for the assessment year 2015-16.

2. A request letter dated 22/12/2020 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, wants to withdraw the appeal. The relevant extract of the aforesaid letter is reproduced herein below:

“ Hon’ble Sir,

Re: PAN-AANPS 8206K Assessment year : 2015-16. Sub: Intimation of filing Application for Direct Tax Vivad Se Vishwas Act, 2020 ITA – 2471/M/2019

With reference to the above, I have to request your honour as under for your kind and sympathetic consideration.

1.

I had preferred an appeal against the order of Commissioner of Income Tax (Appeals)-29, Mumbai on 22 April, 2019(copy enclosed).

2.

My appeal remains undisposed on 31 January 2020. As my appeal is pending I have preferred to avail the scheme of Direct Tax Vivad Se Vishwas Act, 2020 to buy peace of mind and avoid prolonged litigation. 3. As I have received certificate in Form3 under Direct Tax Vivad Se Vishwas Act, 2020 from the designated authority(copy enclosed, I request you to kinly treat my appeal filed with you as withdrawn.

Thanking you, Yours faithfully Sd/- Rachana Sanghai Appellant.”

3.

Shri Sushil Kumatr Mishra, representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeals to avail the benefit of ‘VSVS’.

4.

A perusal of above letter shows that the assessee’s application under VSVS has been accepted and the Department has issued Form-3. In view of the above, the appeal of assessee is dismissed as withdrawn.

5.

The appeal of assessee is dismissed as withdrawn.

Order pronounced in the open Court on Tuesday, the 05th day of January, 2021.

Recent GST High Court judgments

Search GST case law →