THIRDWAVE MERCANTILE CO. PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 2(3)(3), MUMBAI

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ITA 416/MUM/2018Status: DisposedITAT Mumbai16 December 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee later filed a letter requesting to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn based on their request to opt for the 'Vivad se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI M. BALAGANESH, HONBLE

For Respondent: Shri Vijay Kumar P. Menon
Hearing: 16.12.2020Pronounced: 16.12.2020

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

1.

This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)–6, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 07.12.2017 for the A.Y. 2013-14.

2.

A letter dated 15.12.2020 was filed by the assessee through the authorized representative stating as under: -

(A.Y: 2013-14) M/s. Thirdwave Mercantile Co. Pvt. Ltd., “With reference to the above, the above appeal is fixed up for hearing today, However, the assessee would like to co-opt for the payment of dues for which appeal is preferred under “Vivad se Vishwas Scheme”, and hence would not like to submit any submission for the appeal. In view of the above the assessee would like to withdraw the appeal as referred hereinabove.”

In view of the above submission of the assessee requesting for withdrawal of appeal, the appeal is permitted to be withdrawn.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 16.12.2020.

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