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

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ITA 979/MUM/2020Status: DisposedITAT Mumbai05 January 2021AY 2007-083 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 allowed the assessee to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme'. Liberty was granted to revive the appeal if the scheme application fails.

What were the facts?

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

What were the issues?

Whether the appeal should be withdrawn by the assessee due to opting for the 'Vivad Se Vishwas Scheme'.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: Ms. Shreekala Pardeshi

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Thane ( in short ‘the CIT(A)’) dated 01/11/2019 for the assessment year 2007-08.

2.

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: Appeal Nos. 1) ITA/977/Mum/2020 2) ITA/979/Mum/2020 Permanent Account No.AABPM6741R Assessment Year 2007-08 Sub: Request for withdrawal of appeal Respected Sir, With reference to above said subject, it has been decid3ed to take benefit of Vivad Se vishwas Scheme and accordingly Form 1 & 2 have been uploaded, copies of which are attached herewith. 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 Kindly order the appeals as withdrawn since I have preferred to take advantage of Vivad Se Vishwas Scheme.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)”

3.

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’.

4.

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 Thus, the appeal of assessee is dismissed as withdrawn.

5.

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]

6.

The appeal is dismissed as withdrawn with the liberty aforesaid.

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

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