What did the Tribunal hold?

The Tribunal dismissed the revenue's appeals as infructuous and the assessee's appeals as withdrawn, given the settlement under the Vivad Se Vishwas Scheme.

The assessee opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, and Form-5 was issued. The assessee requested withdrawal of their appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn/infructuous due to the assessee opting for the Vivad Se Vishwas Scheme.

DCIT vs B.P. India Services P. Ltd | ITAT Mumbai 2022

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

Before: SHRI G. S. PANNU & SHRI AMIT SHUKLA, JM

For Appellant: Dr. Yogesh Kamat, Ld. DR, Ms. Chandani Shah, Ld. AR

For Respondent: Ms. Chandani Shah, Ld. AR

Hearing: 01.06.2022Pronounced: 01.06.2022

Heard together (3 matters)

I.T.A. No. 3035/Mum/2012

I.T.A. No. 3440/Mum/2012

I.T.A. No. 4994/Mum/2014

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

Per Amit Shukla, Judicial Member:

The aforesaid appeals have been filed by the revenue as well as assessee against the order dated 13.03.2012 & 12.06.2014 respectively passed by Ld. CIT(A)-15, Mumbai for AY 2007-08.

7 Others M/s B. P. India Services Pvt. Ltd. 2. At the outset, the Registry placed on record assessee's letter dated 30/05/2022 wherein it has been submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (WS Scheme), 2020 and Form-5 has already been issued by the appropriate authority. Therefore, assessee wants for withdrawal of the appeals. The same was not objected to by Ld. DR.

In view of the above foregoing, since the Form-5 has already been issued and as confirmed by the assessee, the appeal filed by the revenue is dismissed as infructuous and the appeals filed by the assessee are dismissed as withdrawn.

In the result, all the appeals filed by the revenue and assessee are dismissed.

DCIT 8(1), MUMBAI vs. B.P. INDIA SERVICES P. LTD, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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