ISHWARI JIANDRAM RAJWANI,KALYAN vs. ITO, WARD 2(2), KALYAN

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ITA 201/MUM/2019Status: DisposedITAT Mumbai22 December 2020AY 2015-164 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 order of the CIT(A). The assessee later opted for the 'Vivad Se Vishwas Scheme, 2020' and requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee to avail the benefit of the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

Hearing: 22.12.2020Pronounced: 22.12.2020

O R D E R श्री विकास अिस्थी, न्याययक सदस्य के द्िारा PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-3, Mumbai (in short ‘the CIT(A)’) dated 05.07.2018 for the Assessment Year 2015-16.

2.

A request letter dated 18.12.2020 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’) and hence, want to withdraw appeal. The Relevant extract of the aforesaid letter is reproduced herein below:

1.

Reg.: MRS Ishwari J Rajwani. PAN AARPR3637H Sub: Withdrawal of Appeal for Assessment Year 2015-16. Under instructions from my above named client, and with reference to subject cited above, I do hereby states as under.

That we have filed the appeal against the CIT (Appeal 3) Thane before you on 15/01/2019 vide appeal reference No. ITA 201/Mum/2019 for Assessment u/s 143(3) of the Income Tax Act, 1961.

As the appellant have preferred to settle the dispute as per “Vivad Se Vishwas Scheme 2020”, you are hereby requested to kindly treat the above daid appeal as withdrawn and oblige.

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