APOLO EXTRUSION LTD.,MUMBAI vs. ITO 15 (1)(1), MUMBAI

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ITA 6977/MUM/2019Status: DisposedITAT Mumbai16 May 2022AY 2011-124 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 the Vivad se Vishwas Scheme and received Form-5. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal against an order passed under section 143(3) r.w.s 147 and 250 of the Income Tax Act. The assessee subsequently opted for the 'Vivad se Vishwas Scheme 2020' to settle the tax litigation.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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,Section 147,Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

For Respondent: Shri S.G. Mehta.DR
Hearing: 30.05.2022Pronounced: 31.05.2022

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / The CIT(A) 4. आयकर आयु�त(अपील) / Concerned CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, Mumbai / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// 1. ( Asst. Registrar) ITAT, Mumbai

Apolo Extrusion Pvt Ltd, Mumbai - 4 -

Initial Date 1. Draft dictated on 30.05.22 PS 2. Draft placed before author 31.05.22 PS

3.

Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 2. Other Member… on whi

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