3I INFOTECH LTD,MUMBAI vs. DCIT RG 15(3)(1), MUMBAI

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ITA 1928/MUM/2015Status: DisposedITAT Mumbai30 July 2025AY 2010-11Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI RAHUL CHAUDHARY ( (Judicial Member)1 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 noted that the dispute was resolved under the Vivad se Vishwas Scheme, 2024, and allowed the assessee's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee filed an application to withdraw the appeal, as the dispute was resolved under the Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY

For Appellant: Mr. Pravin Salunkhe, Sr. DR
For Respondent: Mr. Pravin Salunkhe, Sr. DR
Hearing: 23/07/2025

ORDER

PER OM PRAKASH KANT, AM

1.

This appeal by the assessee is directed against final assessment order dated 31.01.2015 passed by the Ld. Dy. Commissioner of Income-tax, Circle 15(3)(1), Mumbai [hereinafter shall be referred as ‘Assessing Officer’] for assessment year 2021- 22, pursuant to the direction dated 17.12.2014 of the Ld. Dispute Resolution Panel (DRP).

2.

At the very outset, learned counsel appearing on behalf of the At the very outset, learned counsel appearing on behalf of the At the very outset, learned counsel appearing on behalf of the assessee submitted that an application has been filed seeking assessee submitted that an application has been filed seeking assessee submitted that an application has been filed seeking withdrawal of the present appeal, in view of the fact that the dispute withdrawal of the present appeal, in view of the fact that the dispute withdrawal of the present appeal, in view of the fact that the dispute in question has been resolve in question has been resolved under the Vivad se Vishwas Vivad se Vishwas Scheme, 2024. A copy of the certificate issued by the Principal . A copy of the certificate issued by the Principal . A copy of the certificate issued by the Principal Commissioner of Income Tax, evidencing settlement under the said Commissioner of Income Tax, evidencing settlement under the said Commissioner of Income Tax, evidencing settlement under the said scheme, has been placed on record. In view of the above, the appeal scheme, has been placed on record. In view of the above, the appeal scheme, has been placed on record. In view of the above, the appeal stands dismissed as withdrawn. stands dismissed as withdrawn.

3.

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

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