PRAKASH DUGAR,MUMBAI vs. ITO 18 (2)(5), MUMBAI

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ITA 6440/MUM/2019Status: DisposedITAT Mumbai30 May 2022AY 2015-162 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The Tribunal dismissed the appeal as withdrawn, noting the assessee's opting for the 'Vivad se Vishwas Scheme'. A rider was added allowing restoration if the scheme resolution fails.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16. During the appellate proceedings, the assessee sought to withdraw the appeal.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme'.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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Hearing: 30.05.2022Pronounced: 30.05.2022

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER (A.Y. 2015-16) Prakash Dugar Vs. ITO-18(2)(5) Shop No. 3, Labh Niwas Earnest House, 95, Dr. A.M. Road, Nariman Point, Kalbadevi, Mumbai - 400021 Mumbai - 400002 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AKRPD4068N Appellant .. Respondent Appellant by : None Respondent by : R.A. Dhyani Date of Hearing 30.05.2022 Date of Pronouncement 30.05.2022 आदेश / O R D E R

PER AMARJIT SINGH, AM:

1.

The present appeal filed by the assessee is directed against the order passed by the CIT(A)-29, Mumbai, which in turn arises from the order passed by the A.O. u/s 143(3) of the Income Tax Act, 1961 for A.Y. 2015-16.

2.

During the course of appellate proceedings before us the assessee has filed application for withdrawal of appeal vide letter dated 23.02.2022 stating that he opted for “Vivad se Vishwas Scheme” and also enclosed copies of Form No. 1 to 4 along with the application.

2 Prakash Dugar Vs. ITO-18(2)(5)

3.

The ld. D.R did not controvert the aforesaid factual position as had been stated before us.

4.

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach the Tribunal for restoration of his appeal within the time limit provided in the Act. 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 30.05.2022.

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