VARAD FASHIIONS P. LTD,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

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ITA 7114/MUM/2018Status: DisposedITAT Mumbai29 December 2020AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's request to withdraw the appeal due to acceptance under the Vivad Se Vishwas Scheme. 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 2009-10. The assessee later applied for and was accepted under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn consequent to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY

For Appellant: Shri Nitin Joshi, AR
Hearing: 29.12.2020Pronounced: 29.12.2020

आदेश / O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-60, Mumbai [in short ‘the CIT(A)’] dated 19.09.2018 for the Assessment year 2009-10. 2. A request letter dated 21.12.2020 has been received from the assessee stating that the assessee’s application under ‘Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) has been accepted, hence, the assessee wishes to withdraw the appeal. The relevant extract of the aforesaid letter is reproduced herein below:

4.

The assessee has filed above request letter to withdraw the appeal in the light of fact that the assessee’s application under VSVS has been accepted.

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