M/S MAHARASHTRA WEIGH BRIDGE,MUMBAI vs. ACIT 26 (2), MUMBAI

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ITA 6979/MUM/2019Status: DisposedITAT Mumbai12 December 2022AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the appellant had opted for settlement under the Vivad Se Vishwas Act and had provided proof of full and final settlement. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The appellant had appealed against an order of the CIT(A) for AY 2014-15. The appellant had previously requested withdrawal of the appeal as they had opted to settle the matter under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn, given the appellant's settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, F BENCH, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s Maharashtra Weigh Bridge, Opp. Sion Goods Dept., LBS Marg, Kurla, Mumbai - 400070 [PAN:AAVFM4893L] ……………… Appellant ACIT-26(2), Mumbai, Vs Pratyakshakar Bhavan, BKC, Bandra (East), Mumbai - 400051 ……………. Respondent Appearances For the Appellant/Assessee : None For the Respondent/Department : Shri Vivek Perumpura Date of conclusion of hearing : 14.09.2022 Date of pronouncement of order : 12.12.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeal the Appellant has challenged the order, dated 29.03.2019, passed by the Ld. Commissioner of Income Tax (Appeals)-38, Mumbai [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2014-15, whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 19.12.2016, passed under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

When the matter was taken up for hearing, none was present for the Appellant. On perusal of order sheet, we noted that this has been the case for the last three hearings. On perusal of Assessment Year: 2014-15 record, we find that vide letter dated 24.05.2021 the Appellant had placed on record request for withdrawal of the appeal having opted to settle the matter under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as ‘the DTVSV Act’). The Appellant had placed on record order of full and final settlement of tax arrears under Section 5(2) read with Section 6 of the DTVSV Act in Form 5 [Certificate No. 338298890070421].

3.

In view of the above, the present appeal is dismissed as withdrawn.

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