ARCHANA SINGH MANN SINGH,MUMBAI vs. ACIT - 24 (1), MUMBAI

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ITA 2059/MUM/2019Status: DisposedITAT Mumbai28 April 2022AY 2013-143 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The Tribunal dismissed the appeals as withdrawn, allowing the assessee to approach for restoration if the matter is not resolved under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals challenging the CIT(A)'s order dismissing their appeals against assessment orders passed under Section 153C read with Section 153A of the Act. The assessee later requested withdrawal of these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 153C,Section 153A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A BENCH, MUMBAI

Per Rahul Chaudhary, Judicial Member:

1.

By way of the present appeals the Appellant/Assessee has challenged the order, dated 29.01.2019, passed by the Commissioner of Income Tax (Appeals)-36, Mumbai [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] in appeals [CIT(A)-36/IT- & 2059/Mum/2019 Assessment Years: 2010-11 & 2013-14 438/ACIT-24(1)/2016-17 & CIT(A)-36/IT-439/ACIT-24(1)/2016-17] for the Assessment Years 2010-11 and 2013-14, respectively.

2.

The CIT(A) has by way of the common order, dated 29.01.2019, impugned herein, dismissed the appeals filed by the Assessee against the assessment orders for the Assessment Years 2010-11 and 2013-14 passed under Section 153C read with section 153A of the Act. Being aggrieved, the Assessee has filed the present appeals challenging the aforesaid order of CIT(A).

3.

The Assessee has, vide letter dated 14.02.2022, made a request for withdrawal of the present appeals having opted for Direct Tax Vivad Se Vishwas Scheme, 2020. The Assessee has placed on record certificate issued by the designated authority in Form 3 for the Assessment Year 2010-11 (Acknowledgement No. 832541000171220) and for Assessment Year 2013-14 (Acknowledgment No. 231632520290121). The learned Departmental Representative has no objection to the aforesaid request of the assessee.

4.

In view of the above, the present appeals are dismissed as withdrawn, with liberty to the Assessee to approach this Tribunal for the restoration of the present appeals in the event of matter not being resolved under Vivad Se Vishawas Scheme, 2020.

In the result, subject to aforesaid, the appeals filed by the Assessee 5. are dismissed as withdrawn. Order pronounced on 28.04.2022.

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