DCIT CC 5-4, MUMBAI vs. BALABHAI NANAVATI HOSPITAL, MUMBAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal considered the assessee's option for the Direct Tax Vivad Se Vishwas Scheme, 2024 and dismissed all appeals filed by both the assessee and the Revenue. The liberty to recall the order was granted if the scheme applications were not accepted.
What were the facts?
Four appeals were filed by the assessee and the Revenue for assessment years 2014-15 and 2015-16. The assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 for all appeals.
What were the issues?
Whether the appeals filed by the assessee and Revenue should be dismissed in light of the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2024.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI
Before: SHRI AMARJIT SINGH & SHRI SASNDEEP SINGH KARHAIL
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: All the four appeals comprising two appeals filed by the assessee and two appeals filed by the Revenue for the assessment year 2014-15 & 2015-16 respectively are directed against the different orders u/s 250 of the Act passed by the ld. Commissioner of Income-tax (Appeals) - 53, Mumbai.
5506, 5716 & 5719/Mum/2024 Dr. Balabhai Nanavati Hospital 2. At the time of hearing, the ld. AR for the assessee filed letter dated 03.02.2025 along with copy of Form 1 filed under Direct Tax Vivad Se Vishwas Scheme, 2024 and stated that the assessee has opted for Direct Tax Vivad Se Vishwas Scheme, 2024 for all the four appeals filed by the assessee and by the Revenue as referred above. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024, we dismiss all the appeals of the assessee and Revenue with the liberty to recall this order in case applications filed under Direct Tax Vivad Se Vishwas Scheme, 2024 are not accepted.
In the result, both the appeals of the assessee and Revenue are dismissed.
Order pronounced in the open court on 21.02.2025.
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