DCIT, CIRCLE- 15 (3)(1), MUMBAI vs. VEEE KAY INFRACON PVT. LTD., MUMBAI

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ITA 6682/MUM/2019Status: DisposedITAT Mumbai23 March 2022AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Act. The revenue's appeal was consequently dismissed as withdrawn.

What were the facts?

The revenue filed an appeal challenging an order from the CIT(A) for AY 2013-14. The assessee had opted for settlement under the Direct Taxes Vivad Se Vishwas Act, 2020, and a final form was issued.

What were the issues?

The primary issue was whether the revenue's appeal should proceed when the assessee had settled the dispute under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI AMARJIT SINGH, AM &

O R D E R

Per Kavitha Rajagopal, Judicial Member:

1.

The revenue has filed the captioned appeal challenging the order dated 02.07.2019 passed by Ld. CIT(A)-24, Mumbai pertaining to AY 2013-14.

M/s Vee Kay Infracon Pvt. Ld. 2. The assessee has filed a letter stating that assessee has already opted for settlement of dispute under Direct Taxes Vivad Se Vishwas Act, 2020. It is further stated that the assessee had filed Form No. 1 & 2 under the said Act on 29.12.2020 which was processed and Final Form 5 was issued by Ld. Pr.CIT-6 on 04.02.2022. The Ld. DR did not controvert the fact that the revenue’s appeal stands dismissed as withdrawn.

3.

However, the revenue is at liberty to seek recall of this order in accordance with law, if the circumstances so warrant.

4.

In the result, the appeal stands dismissed as withdrawn.

Orders pronounced in the open court on 23.03.2022.

Sd/- Sd/- (Amarjit Singh) (Kavitha Rajagopal) Accountant Member Judicial Member मुंबई Mumbai;ददनांक Dated : 23/03/2022 Sr.PS. Dhananjay आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) आयकरआयुक्त/ CIT- concerned 4. 5. दवभागीयप्रदतदनदध, आयकरअपीलीयअदधकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशधिुसधर/ BY ORDER,

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