DIPIKA TANNA,MUMBAI vs. ITO - 33 (1)94), MUMBAI

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ITA 3241/MUM/2018Status: DisposedITAT Mumbai24 February 2022AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. The assessee later requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1),Section 5(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI “D” BENCH, MUMBAI

Before: SHRI AMARJIT SINGH & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Tejas Shah
For Respondent: Shri T. Shankar

This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals)–45, Mumbai, dated 05.03.2018, for the assessment year 2009-10.

2.

The assessee, vide its letter dated 22.02.2022, has requested for withdrawal of the appeal, as the assessee has opted to settle the dispute relating to the penalty for the assessment year under consideration, under Vivad Se Vishwas Scheme, 2020. The assessee has also filed copy of Form No.3 issued by the Principal Commissioner of Income Tax under section 5(1)

Dipika Tanna ITA no.3241/Mum./2018 of the Direct Tax Vivad Se Vishwas Act, 2020 (hereinafter referred to as 'the Act") and also copy of Form-4 being intimation of payment under section 5(2) of the Act, which are taken on record.

3.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

4.

In view of the aforesaid, we accept the request of the assessee for withdrawal of its appeal for the assessment year 2009–10.

5.

In the result, the appeal by the assessee is dismissed as withdrawn. Order pronounced in the open court on 24.02.2022

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