LYKOS INDIA PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(2), , MUMBAI

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ITA 4808/MUM/2024Status: DisposedITAT Mumbai01 May 2025AY 2020-21Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI PRABHASH SHANKAR (Accountant 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The Tribunal noted that the appeal was treated as withdrawn due to the application filed under the Vivad se Vishwas Scheme. The appeal was dismissed with liberty to revive if the scheme application is not accepted by the Revenue.

What were the facts?

The assessee filed an appeal against the order dated 14.06.2024 passed under section 143(3) r.w.144C(13) of the Income-tax Act, 1961 for AY 2020-21. During the hearing, the assessee's AR pointed out that an application was filed under the Direct Tax - Vivad se Vishwas Scheme, 2024.

What were the issues?

Whether the appeal is to be dismissed as withdrawn consequent to the assessee filing an application under the Vivad se Vishwas Scheme, 2024.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 91

AI-generated summary — verify with the full judgment below

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

For Appellant: Mr. Nisarg Parikh, AR
For Respondent: Shri Kiran Unavekar, (Sr. DR)
Hearing: 24.04.2025Pronounced: 01.05.2025

आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent.

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