SHRI SIDDHARTH DEEPAK THAKUR,MUMBAI vs. ACIT, CIRCLE-4, THANE, THANE

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ITA 1744/MUM/2018Status: DisposedITAT Mumbai21 March 2022AY 2014-153 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 dispute had been settled under the Vivad Se Vishwas Act, 2020. Consequently, the assessee requested the appeal be treated as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee informed the tribunal that they had opted for the Vivad se Vishwas scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

For Respondent: Shri Hoshang B. Irani, DR
Hearing: 10.03.2022Pronounced: 21.3.2022
1.

This appeal is filed by assessee against the order of learned Commissioner of income-tax (Appeals)-3, Thane, dated 13th December, 2017 for Assessment Year 2014-15.

2.

At the time of hearing of appeal, the learned Assessing Officer brought to the notice that on 10th March, 2022, the assessee has submitted a letter where he has opted for Vivad se Vishwas scheme, 2020 and also been issued form

3.

The learned Departmental Representative raised no objection. On careful perusal of the letter dated 31st March, 2021 04. submitted by the Authorised Representative of the assessee that the dispute involved in this appeal has been settled under direct tax Vivad Se Vishwas Act, 2020. Therefore, the appeal of the assessee may be treated as withdrawn and dismissed. In view of the above request of the assessee, the appeal of the assessee is dismissed.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 21.03.2022.

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