ANIL MARUTI RAKSHE,MUMBAI vs. ITO 21(1)(1), MUMBAI

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ITA 3144/MUM/2019Status: DisposedITAT Mumbai06 January 2022AY 2015-162 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Tribunal noted that once a matter is resolved under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. The Departmental Representative did not oppose the prayer.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently sought withdrawal of the appeal on the grounds that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal before the ITAT can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.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, 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.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 In the result, the appeal is dismissed as withdrawn.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 06th January, 2022.

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