What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme'. The appeal was dismissed as withdrawn with liberty to revive it if the scheme application fails.

The assessee filed an appeal against an order of the CIT(A) for the assessment year 2007-08. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal to avail the benefit of the 'Vivad Se Vishwas Scheme'.

Rajrattan G Mohatta, Navi Mumbai vs ACIT | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

For Respondent: Ms. Shreekala Pardeshi

आदेश/ ORDER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Thane ( in short ‘the CIT(A)’) dated 28/11/2019 for the assessment year 2007-08.

A request letter dated 19/12/2020 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:

“REF: Rajrattan G Mohtta, 1) ITA/978/Mum/2020 2) ITA/1207/Mum/2020 Permanent Account No.AHTPM5919N Assessment Year 2007-08 Sub: Request for withdrawal of appeal Respected Sir, I, as legal representative of my husband, Late Shri Rajrattan G Mohatta, had filed the above appeals, and have now decided to take benefit of Vivad se Vishwas Scheme and accordingly Form 1 & 2 have been uploaded, copies of which are attached herewith. Also attached herewith my approval of legal representative by Income Tax Department. The two appeals are of quantum appeal and Penalty appeal of the same Assessment year and, therefore, single application is being made. I unconditionally withdraw the appeal with your consent and permission. Kindly order the appeals as withdrawn since I have preferred to take advantage of Vivad Se Vishwas Scheme. Best Regards, Sd/- R Mohatta (Rashmi Mohatta)”

Ms. Shreekala Pardesh, representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeal to avail the benefit of ‘VSVS’.

In view of above request, the assessee is allowed to withdraw the appeal. Thus, the appeal of assessee is dismissed as withdrawn.

Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [ Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court]

The appeal is dismissed as withdrawn with the liberty aforesaid.

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

RAJRATTAN G MOHATTA,NAVI MUMBAI vs. ASST CIT PALGHAR CIRCLE- PALGHAR, PALGHAR

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