Mrs. Kamla Nenawati, Mumbai ITO (IT) Ward 3 (3), Mumbai

Last updated: 27 May 2021

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This Income Tax Appellate Tribunal case concerns an appeal by Mrs. Kamla Nenawati for the assessment year 2011-12. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, leading her representative to request the withdrawal of the appeal. The Revenue did not object, and the appeal was dismissed as withdrawn.

Court :
ITAT Mumbai

Brief :
The Ld. AR submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, seek withdrawal of the appeal. The Ld. DR did not object to the same.

Citation :
ITA 6627/MUM/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
“H” BENCH, MUMBAI

BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
(Hearing Through Video Conferencing Mode)

I.T.A. No.6627/Mum/2019
Assessment Year: 2011-12)

Mrs. Kamla Nenawati
C/o IPTC Pvt. Ltd.
7th Floor, 73, Maker Chambers-VI
Nariman Point, Mumbai -400021
PAN/GIR No. ABTPN-6291-J
Appellant)

Vs.

ITO (Int. Taxation)-3(3)(1)
1631, 16th Floor
Air India Building
Nariman Point, Mumbai -21
Respondent)

Assessee by : Shri Lalchand Chaudhary-Ld. AR
Revenue by : Shri Gurbinder Singh-Ld. DR

Date of Hearing : 19/04/2021
Date of Pronouncement : 03/05/2021

O R D E R

Manoj Kumar Aggarwal (Accountant Member)

1. The Ld. AR submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, seek withdrawal of the appeal. The Ld. DR did not object to the same.

2. In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

3. The appeal stand dismissed as withdrawn.

Order pronounced on 3rd May, 2021.

Sd/- Sd/-
(Mahavir Singh) (Manoj Kumar Aggarwal)
Vice President Accountant Member

Mumbai; Dated : 03.05.2021
Sr.PS, Jaisy Varghese

Copy of the Order forwarded to :
1.The Appellant
2. The Respondent
3. The CIT(A)
4.CIT– concerned
5. DR, ITAT, Mumbai
6. Guard File

BY ORDER,
(Dy./Asstt.Registrar)
ITAT, Mumbai.

FAQ :

The appeal was withdrawn because the assessee, Mrs. Kamla Nenawati, opted for the settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.

The Vivad Se Vishwas Scheme is a scheme introduced for the settlement of tax disputes.

The appeal was dismissed as withdrawn by the Income Tax Appellate Tribunal.

Yes, the assessee has the liberty to seek restoration of the appeal if the declaration filed under the Vivad Se Vishwas Scheme is not accepted for any reason.