MANGAL PATEKAR,MUMBAI vs. ACIT-26(2), MUMBAI

PDF · subscribers
ITA 2413/MUM/2018Status: DisposedITAT Mumbai25 February 2022AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The withdrawal was permitted in accordance with the provisions of the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal against the assessment order. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020. The assessee requested to withdraw the appeal to avail the benefits of the scheme.

What were the issues?

Whether the assessee can withdraw an appeal to avail the Vivad Se Vishwas Scheme. The primary issue was the procedural aspect of withdrawing an appeal under the VSV scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI

Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL

For Respondent: Mr. T. Shankar, DR
Hearing: 24/02/2022Pronounced: 25/02/2022

ORDER PER AMARJIT SINGH, A.M. The present appeal filed by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-38, Mumbai [in short ‘CIT(A)’], which in turn arises from the assessment order passed by the AO u/s 143(3) of the Income Tax Act, 1961, dated 13.12.2011 for the assessment year (AY) 2008-09.

2.

At the outset, the Ld. AR submitted that assessee has opted for Vivad Se Vishwas Scheme, 2020 and furnished copy of Form-1 & Form-2 of VSV Scheme. The Ld. counsel at the outset has submitted that he does not want to pursue the said appeal and requested that his application for withdrawal of appeal may

Mangal Santosh Patekar 2 please be granted. The Ld. Departmental Representative stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.

3.

Heard both the sides and perused the material on record. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad Se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid request for the withdrawal of appeal of the assessee to avail the VSV Scheme, 2020 in accordance with law is allowed. However, in case any issue is remained un-resolved under the said Scheme, then the assessee will be at liberty to file the miscellaneous application to recall this order to restore the original appeal within the time limit prescribed in the Act.

4.

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

Recent GST High Court judgments

Search GST case law →