What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. Liberty was granted to revive the appeal if the 'Viwad Se Vishwas Scheme' application was not accepted.

The assessee wished to withdraw their appeal before the ITAT to opt for the 'Viwad Se Vishwas Scheme, 2020'. The assessee filed a letter requesting withdrawal, and the revenue had no objection.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal to avail the benefit of the 'Viwad Se Vishwas Scheme'.

Harmesh Charandas Arora vs ITO | ITAT Mumbai 2020

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

Before: SHRI VIKAS AWASTHY

For Appellant: Shri Rahul Hakani

For Respondent: Shri Sanjay Sethi

आदेश/ ORDER

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-47, Mumbai ( in short ‘the CIT(A)’) dated 27/07/2018 for the assessment year 2011-12.

Shri Rahul Hakani, Advocate appearing on behalf of the assessee submitted that the assessee is opting for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) therefore, the assessee wishes to withdraw appeal at this stage. The liberty may be granted to the assessee to revive the appeal in case the application filed under ‘VSVS’ is not accepted. The ld. Authorized Representative for the assessee filed letter dated 09/09/2020 from assessee to withdraw the appeal.

Shri Sanjay Sethi, representing the Department stated that the Department has no objection if the assessee wants to withdraw appeal to avail the benefit of ‘VSVS’.

The assessee has filed request letter dated 09/09/2020 to withdraw the appeal, the same reads as under:-

“RE – Harmesh Charandas Arora Bench – SMC Date of Hearing – 30/12/2020 Sub: Withdrawal of Appeal.

Respected Sir, The Assessee wants to withdraw the Appeal as Assessee is opting for the Vivaad Se Vishwas Scheme. Thanking you,

Yours faithfully Sd/- Harmesh Charandas Arora”

In view of above request from assessee, the appeal is dismissed as withdrawn.

Liberty is granted to the assessee to revive 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 Wednesday the 30th day of December, 2020.

HARMESH CHARANDAS ARORA,MUMBAI vs. ITO - DCIT CC - 3, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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