DCIT 8(1)(2), MUMBAI vs. SEA LINKERS PVT. LTD., MUMBAI

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ITA 2830/MUM/2022Status: DisposedITAT Mumbai10 January 2023AY 2017-183 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and Form-5 was issued. The revenue did not object to the assessee's request for withdrawal.

What were the facts?

The revenue filed an appeal against the NFAC's order for AY 2017-18. The assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, and Form-5 was issued.

What were the issues?

Whether the revenue's appeal should be dismissed as infructuous due to the assessee opting for a dispute settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI AMIT SHUKLA, JM & SHRI M. BALAGANESH, AM

For Appellant: Shri Ajay Jadeja Singh, DR प्रत्यथीकीओरसे/
Hearing: 10.01.2023Pronounced: 10.01.2023

DCIT-8(1)(2), M/s Sea Linkers Pvt. R. No. 264, 6th floor, Ltd. बनाम/ Aayakar Bhavan, M. K. B. P. T. Plot No. 107, Quay Vs. Road, Street, Darukhana, Mumbai-400 020 Mumbai-400 010 स्थधयीलेखधसं./जीआइआरसं./PAN No. AAHCS5084N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Ajay Jadeja Singh, Ld. DR प्रत्यथीकीओरसे/Respondent by : None सुनवधईकीतधरीख/ Date of Hearing : 10.01.2023 घोर्णधकीतधरीख / Date of Pronouncement : 10.01.2023 आदेश / O R D E R

Per Amit Shukla, Judicial Member:

1.

The aforesaid appeals have been filed by the revenue against the order dated 08.09.2022 passed by National Faceless Appeal Centre (NFAC) for AY 20017-18.

2.

At the outset, the Registry placed on record assessee's letter dated 07/01/2023 wherein it has been submitted that the assessee

M/s Sea Linkers Pvt. Ltd has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (WS Scheme), 2020 and Form-5 has already been issued by the appropriate authority. Therefore, assessee wants for withdrawal of the appeals. The same was not objected to by Ld. DR.

3.

In view of the above foregoing, since the Form-5 has already been issued and as confirmed by the assessee, the appeal filed by the revenue is dismissed as infructuous.

4.

In the result, the appeal filed by the revenue is dismissed.

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