Smart Sheet

Hi AYTeguh,

no, Smartsheet is an independent company and not a part of Microsoft.
It provides a cloud-based work execution platform, allowing teams and organizations to plan, capture, manage, automate, and report on work at scale.
While not a Microsoft entity, Smartsheet has a robust integration with Microsoft Office 365, enhancing collaboration by connecting with various Microsoft tools.

Smartsheet is frequently compared to Microsoft Project as a project management solution. 

Despite not being a Microsoft product, Smartsheet collaborates closely with Microsoft's suite of tools to deliver comprehensive project management capabilities.

Microsoft | Smartsheet
www.techrepublic.com