NIKHIL ISHVARDAS GANDHI,MUMBAI vs. ITO-16(3)(2), MUMBAI

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ITA 5417/MUM/2019Status: DisposedITAT Mumbai05 January 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's application under the VSVS scheme was accepted and Form-3 was issued by the Department. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Viwad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHYShri Nikhil Ishwardas Ghandhi,

For Respondent: Shri Sushil Kumar Mishra

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Mumbai ( in short ‘the CIT(A)’) dated 17/06/2019 for the assessment year 2011-12.

2.

A request letter dated 24/12/2020 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.

3.

Ms. Shreekala Pardeshi, 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 In view of the above, the appeal of assessee is dismissed as withdrawn.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The appeal of assessee is dismissed as withdrawn.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.

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