SIPRIYAN JOSEPH D'SOUZA,THANE vs. ITO, WARD - 3(4), KALYAN

ITA 3010/MUM/2019Status: DisposedITAT Mumbai15 February 2022AY 2013-142 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal must be withdrawn. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed a petition seeking withdrawal of the appeal, stating that the matter was settled under the Vivad Se Vishwas Scheme 2020. The Departmental Representative did not oppose the prayer.

What were the issues?

The primary issue was the withdrawal of an appeal due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘SMC’ BENCH, MUMBAI

O R D E R Per Pramod Kumar, VP :

1. 1. The assessee has moved petition seeking withdrawal of the appeal and the assessee has also filed Form No. 1, 2, 3, 4 & 5, on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

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

3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

4. In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

Assessment Year: 2015-16 Page 2 of 2 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 15th February,2022.

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