M/S ROHINI ENTERPRISES,MUMBAI vs. ITO-17(3)(2), MUMBAI

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ITA 1653/MUM/2019Status: DisposedITAT Mumbai25 March 2022AY 2014-152 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 the assessee's application for settlement under the Vivad Se Vishwas Act, 2020. Consequently, the appeal was treated as withdrawn and dismissed.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee submitted a letter stating they had opted for the Vivad Se Vishwas Scheme, 2020, and requested the appeal be treated as withdrawn.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI, AM & SHRI PAVAN KUMAR GADALE, JM

For Respondent: Ms. Neena Jeph, DR
Hearing: 17.03.2022Pronounced: 25.03.2022
1.

This appeal is filed by the assessee against the order passed by the Commissioner of income tax (Appeals)-28, Mumbai, dated 01.02.2019. At the time of hearing, assessee filed the letter dated 17 March 2022 stating that assessee has opted for Vivad Se Vishwas Scheme-2020 in this appeal and therefore, the same may be treated as withdrawn.

2.

The learned Departmental Representative did not raise any objection.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 25.03.2022.

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