SIDDHIVINAYAK ASSOCIATES,MUMBAI vs. ACIT 17(1), MUMBAI

PDF · subscribers
ITA 3594/MUM/2013Status: DisposedITAT Mumbai11 May 2022AY 2009-102 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 assessee requested to withdraw the appeal due to availing the Vivad Se Vishwas scheme. The Tribunal allowed the withdrawal of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee later submitted a letter stating they had availed the benefit of the Vivad Se Vishwas Act, 2020 and paid due taxes.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: Shri Sanjay Garg & Shri Om Prakash Kant

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI Before Shri Sanjay Garg, Judicial Member & Shri Om Prakash Kant, Accountant Member Assessment Year: 2009-10 Siddhivinayak Associates……………….……..….…..………………….……Appellant 138, Mahavir Building, Bhandarkar Road, Matunga, Mumbai-400019. [PAN: AACFS2982D] vs. ACIT-17(1), Mumbai.…..…………………….…………...……………..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri V. K. Chaturvedi appeared on behalf of the Respondent. Date of concluding the hearing : May 11, 2022 Date of pronouncing the order : May 11, 2022 ORDER Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 05.02.2013 of the Commissioner of Income Tax (Appeals)-29, Mumbai [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

The assessee vide letter dated 09.03.2022 has submitted that it has availed the benefit of the scheme under “Vivad Se Viswas Act, 2020” and has paid due taxes. It may, therefore, be allowed to withdraw the present appeal. The appeal of the assessee is accordingly dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed as withdrawn. Mumbai, the 11th May, 2022. Sd/- Sd/- [Om Prakash Kant] [Sanjay Garg] Accountant Member Judicial Member Dated: 09.05.2022. RS

Assessment Year: 2009-10 Siddhivinayak Associates

Recent GST High Court judgments

Search GST case law →