What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were accordingly dismissed as withdrawn.

The assessee filed two appeals before the ITAT for AY 2015-16. The assessee later requested to withdraw these appeals to avail the benefits of the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals could be withdrawn to opt for the Vivad Se Vishwas Scheme.

Dimple Mukesh Chauhan vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE

For Respondent: Shri Bharat Andhale

Hearing: 09.06.2021Pronounced: 09.06.2021

O R D E R PER C.N. PRASAD (JM)

These two appeals are filed by the assessee against different orders of Learned Commissioner of Income Tax (Appeals)–45, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 20.06.2019 for the A.Y. 2015-16.

Assessee through its authorized representative filed letter dated 22nd March, 2021 and submitted as under: - “Ref:- Appeal Nos ITA/5774/MUM/2019 & ITA/5775/MUM/2019 (Case type DBC)

2 & 5775/MUM/2019 (A.Y: 2015-16) Dimple Mukesh Chauhan Reg:- Mrs. Dimple Mukesh Chauhan: PAN:- ADTPC7148P A.Y.2015-16 Sub:- Request to allow for withdrawal of Appeal to avail VSV Scheme, 2020. With reference to the above, we wish to place on your records that the Assessee intends to claim the benefits of the ongoing Vivad Se Vishwas Scheme (VSV) 2020 and hence had filed the requisite Form 1 & 2. The Assessee's request is accepted and the Department has issued Form 3 certificate # 226994870250121 accepting the application and confirming the refund due to the assessee. To proceed ahead with the VSV Scheme, the Assessee now has to submit Form 4 for which one of the criteria is to upload proof of withdrawl of the appeal. With a copy of FORM No 1, 2 & 3 of VSV Scheme 2020, we hereby request your good-self to kindly accept our application for with-drawl of above appeals and acknowledge receipt for the same.”

On a perusal of the above letter filed by the authorized representative of the assessee and enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeals. Accepting the request of the assessee for withdrawal of appeals, these appeals are dismissed as withdrawn.

In the result, appeals of the assessee are dismissed as withdrawn.

DIMPLE MUKESH CHAUHAN,MUMBAI vs. ITO-33(1)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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