MARS LIFESTYLE PVT. LTD.,MUMBAI vs. ITO 10 (2)(3), MUMBAI

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ITA 1571/MUM/2019Status: DisposedITAT Mumbai28 December 2020AY 2008-094 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 per their request to avail the benefits of 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 an order of the CIT(A). Subsequently, the assessee opted for the Vivad se Vishwas Scheme, 2020 and requested to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal to avail the benefit of the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY

For Appellant: Shri Jitendra Singh, AR
Hearing: 28.12.2020Pronounced: 28.12.2020

आदेश / O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-17, Mumbai [in short ‘the CIT(A)’] dated 23.01.2019 for the Assessment year 2008-09. 2. A request letter dated 28.12.2020 has been received from the assessee representative stating that the assessee has opted for Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) and hence, want to withdraw the appeal. The relevant extract of the aforesaid letter is reproduced hereinbelow :

Respected Sir, The abovementioned appeal is filed by the assessee against the order dated 23/01/2019 passed by Ld. CIT(A) – 17, Mumbai. I have been engaged to appear in this matter. Vakalatnama duly signed in my favour is enclosed herewith. However, the assessee is has opted for “Vivad se Vishwas Scheme, 2020” and filed the Form No. 1 & Form No. 2 before the designated authority on 23/12/2020. A copy of Form No. 1 & Form No. 2 is enclosed herewith. Therefore, in order to comply with the provisions of “Vivad se Vishwas Scheme, 2020, we request your Honours to grant us the permission to withdraw the abovementioned appeal and oblige.

I hope that Your Honours would accede to my request and allow us to withdraw the appeal. Inconvenience caused is deeply regretted.

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