MEMON PUBLISHING BOARD,MUMBAI vs. ITO (EXEMPTIONS) 2 (1), MUMBAI

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ITA 7065/MUM/2019Status: DisposedITAT Mumbai01 February 2022AY 2012-132 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 assessee requested withdrawal of the appeal to settle the dispute under the 'Vivadh se Vishwas Scheme'. The Department had no objection to this request.

What were the facts?

The assessee filed an appeal against an ITAT order for AY 2012-13. The assessee subsequently requested withdrawal of the appeal, stating they had opted for the 'Vivadh se Vishwas Scheme, 2020'. A copy of Form 3 under the scheme was provided.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee's participation in the 'Vivadh se Vishwas Scheme'.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHY & SHRI GAGAN GOYAL

O R D E R Per : Gagan Goyal (AM):

This is an appeal filed by the assessee against the order of Commissioner of Income-tax (Appeals)-3, Mumbai pertaining to assessment year 2012-13.

2.

When the appeal was called up for hearing none was present on behalf of the assessee. However, we find that the assessee has filed a letter on 22/11/2021 requesting for withdrawal of the appeal on the ground that the assessee has opted for settling the dispute under the ‘Vivadh se Vishwas Scheme, 2020’. Alongwith said letter, the assessee has also furnished copy of Form 3 issued by Designated Authority under ‘Vivadh se Vishwas Scheme, 2020’.

2 ITA 7065/Mum/2019 2. The learned departmental representative stated that the Department has no objection if the assessee wants to settle the dispute under ‘Vivadh se Vishwas Scheme, 2020’. 3. In view of the request made by assessee in the aforesaid letter, appeal filed by the assessee is dismissed, as withdrawn. 4. In the result, appeal filed by the assessee is dismissed. Sd/- sd/- (VIKAS AWASTHY) (GAGAN GOYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dt : 01 February, 2022 Pavanan

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