SHIR PRAVIN SHAMJI SHAH,MUMBAI vs. INCOME TAX OFFICER W-24(3)(3), MUMBAI, MUMBAI

PDF · subscribers
ITA 5979/MUM/2019Status: DisposedITAT Mumbai05 January 2021AY 2013-143 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 VSVS 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 the CIT(A)'s order for AY 2013-14. The assessee later opted for the Vivad Se Vishwas Scheme (VSVS) and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHYShri Pravin Shamji Shah,

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)-36, Mumbai ( in short ‘the CIT(A)’) dated 29/06/2019 for the assessment year 2013-14.

2.

A request letter dated 21/12/2020 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:

“ Dear Sir,

Ref: Withdrawal of Appeal – ASSESSMENT YEAR 2013-14- subsequent to Receipt of VSV Form-3.

Our appeal for AY 2013-14 against the Order u/s 143(3) is pending before you. We had availed the benefit of Vivad Se Vishwas Scheme. Copy of Form -36 is enclosed for your reference. We have received the copy of Form 3 under the Vivad Se Vishwas Act 2020 attached herewith. We would thus request you to please allow us to withdraw the appeal/ treat the appeal as withdrawn. Please provide the Withdrawal Number generated at your end which is required to be mentioned in Form -4 to be uploaded on portal to complete the VSV process. Thanking you,

Thanking you,

Sd/- (Pravin Shah) Encl: as above

3.

Shri Sushil Kumar 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 →