DY.COMMISSIONER, MUMBAI vs. LALIT TARACHAND THAKKAR, MULUND WEST, MUMBAI
Income Tax Appellate Tribunal, Mumbai “A” Bench, Mumbai.
Before: Smt. Beena Pillai (JM) & Shri Omkareshwar Chidara (AM) Assessment Year : 2021-22
Per Omkareshwar Chidara (AM) :-
During the hearing before the Bench, the Ld. AR of the appellant has submitted that the appellant has availed Vivad Se Viswas Scheme and hence may be allowed to withdraw the appeal. It was also submitted that required disputed tax was paid by the appellant and in proof of the same, copies of Form No. 1,2,3&4 of the Direct Taxes Vivad Se Vishwas Scheme 2024 were also filed.
Lalit Tarachand Thakkar
2
2. After perusing the Form No. 4 dated 31.12.2024 which is the proof of payment of tax, for availing VSV Scheme, it is observed that the disputed taxes were paid and Ld. PCIT, Mumbai had issued an order for full and final settlement of tax arrears under section 92(2) r.w.s. 93 of Finance Act (No. 2)
Act 2024. 3. Hence, the appellant’s cross objection is dismissed and appeal of the Department becomes infructuous and dismissed.
Order pronounced in the open Court on 29/01/2025. (BEENA PILLAI)
ACCOUNTANT MEMBER
Mumbai;
Dated: 29/01/2025
Copy of the Order forwarded to :
The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file.
BY ORDER,
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