CA (INDIA) TECHNOLOGIES P.LTD,MUMBAI vs. ITO RG 14(1)(2), MUMBAI

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ITA 2046/MUM/2017Status: DisposedITAT Mumbai29 June 2022AY 2012-133 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 assessee had opted for settlement under the Vivad Se Vishwas Act. The Departmental Representative had no objections to the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2012-13. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144C(5),Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, K BENCH, MUMBAI

order

: 29.06.2022 O R D E R

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal is directed against assessment order dated, 24.01.2017 passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2012-13, as per directions issued by Dispute Resolution Panel-1, Mumbai (hereinafter referred to as ‘the DRP’) under Section 144C(5) of the Act.

Assessment Year: 2012-13 2. Ld. Authorised Representative for the Appellant appearing before us submitted that the Appellant has opted for settlement under the provisions of Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as ‘the DTVSV Act’). In this regard, the Ld. Authorised Representative for the Appellant 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 [Acknowledgement No. 347467521140322]. In view of the aforesaid, the Ld. Authorised Representative for the Appellant requested for the withdrawal of the present appeal. The learned Departmental Representative did not have any objections to the aforesaid request.

3.

In view of the above, the present appeal is dismissed as withdrawn.

Order pronounced on 29.06.2022.

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