SMT. DIPTIBEN K SHAH,MUMBAI vs. ITO 19 (1)(4), MUMBAI

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ITA 6488/MUM/2019Status: DisposedITAT Mumbai05 January 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and wished to withdraw the appeal. The Revenue had no objection to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee opted for the 'Vivad se Vishwas Scheme' to settle the dispute. The assessee's application under the scheme was accepted, and Form-3 was issued by the designated authority.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme'.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 AWASTHYSmt. Diptiben K Shah,

For Respondent: Ms. Shreekala Pardeshi

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-30, Mumbai ( in short ‘the CIT(A)’) dated 26/08/2019 for the assessment year 2014-15.

2.

A request letter dated 16/12/2020 has been received from the Chartered Accountant of 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,

Re: Smt. Dipti Kalpesh Shah- A.Y.2014-15 Withdrawal of Appeal – ITA 6488/M/19 “SMC”

The above mentioned assessee has preferred an Appeal against the Assessment order for A.Y.2014-15 with your good honour on 11.10.2019.

Now the assessee has preferred the Vivad se Vishwas Scheme to settle the dispute for peace of mind and filed form 1 & 2 of the said scheme & has got form 3 from the designated authority. Hence, the assessee is withdrawing the said appeal filed before your good honour.

Kindly do the needful.

Thanking you, Yours faithfully For M/s.Rrahul & Accocites, Chartered Accountants Sd/- (Rrahul R. Shah) Proprietor.”

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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