GOPANI METAL INDUSTRIES PVT LTD,MUMBAI vs. CIT(A)-52, MUMBAI

PDF · subscribers
ITA 2652/MUM/2024Status: DisposedITAT Mumbai04 February 2025AY 2018-19Bench: SHRI AMARJIT SINGH (Accountant Member), SHRI RAJ KUMAR CHAUHAN (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 dismissed both appeals, granting liberty to reinstate them if the assessee's application under the Vivad Se Vishwas Scheme, 2024 is not accepted.

What were the facts?

The assessee filed appeals for assessment years 2017-18 and 2018-19 against the CIT(A) order. At the time of hearing, the assessee's AR submitted that the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024.

What were the issues?

Whether the appeals 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 “G”, MUMBAI

Before: SHRI AMARJIT SINGH & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Prakash Jotwani
For Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Hearing: 19.12.2024Pronounced: 04.02.2025

O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: Both the appeals of the assessee for the assessment year 2017-18 & 2018-19 are directed against the order both dated 06.05.2024 passed by the ld. Commissioner of Income-tax (Appeals)-52, Mumbai.

2.

At the time of hearing, the ld. AR for the assessee filed letter dated 18.12.2024 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. In light of the above and after considering the copies of Form 1 Direct Tax Vivad Se Vishwas Scheme, 2024 in both the cases filed on & 2652/Mum/2024 Gopani Metal Industries Private Limited A.Y. 2017-18 & 2018-19 15.11.2024, we dismiss both the appeals of the assessee with the liberty to reinstate the appeals if its application under Direct Tax Vivad Se Vishwas Scheme, 2024 are not accepted.

3.

In the result, both the appeals of the assessee are dismissed.

Order pronounced in the open court on 04.02.2025.

Latest GST High Court judgments

Search GST case law →