TV TELESHOP PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(4), MUMBAI

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ITA 992/MUM/2018Status: DisposedITAT Mumbai12 July 2022AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the Revenue agreed. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee later filed an application under the Vivad Se Vishwas Scheme, 2020, to settle the tax dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E‘ BENCH

Before: SHRI VIKAS AWASTHY & SHRI M.BALAGANESH

For Appellant: Shri Pritesh D Vora
For Respondent: Shri Brajendra Kumar
Hearing: 12/07/2022Pronounced: 12/07/2022

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

This appeal in A.Y.2009-10 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-22, Mumbai in appeal No.CIT(A)22/IT/90/2014-15 dated 21/11/2017 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 27/03/2014 by the ld. Income Tax Officer 10(1)(4), Mumbai (hereinafter referred to as ld. AO).

2.

We find that the ld. AR filed a letter dated 12th July 2022 mentioning that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the year under consideration and had obtained Form-5 from the designated authority thereon, copy of which was enclosed alongwith this letter. Ld. DR also agreed that the Form -5 has been received.

3.

In view of this, we hereby dismiss the appeal pending before us.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in open Court on 12/07/2022

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