SHEETAL PRABHU DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, PALGHAR CIRCLE, PALGHAR

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ITA 6925/MUM/2018Status: DisposedITAT Mumbai15 December 2021AY 2009-104 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 had opted for the 'Vivad se Vishwas Scheme 2020' and received the relevant form. Therefore, no purpose would be served by keeping the appeals pending.

What were the facts?

The assessee filed appeals against orders passed under Section 143(3) read with Section 147 of the Income Tax Act. The assessee expressed an intention to settle the tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme 2020'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: SHRI PAVAN KUMAR GADALE & SHRI AMARJIT SINGH

For Respondent: Shri Vinay Kaushal. DR
Hearing: 01.12.2021Pronounced: 02.12.2021

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / The CIT(A) 4. आयकर आयु�त(अपील) / Concerned CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Mumbai 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// 1. ( Asst. Registrar) ITAT, Mumbai & 6926/Mum/2018 Sheetal Prabhu Developers Pvt Ltd., Mumbai. - 4 -

Initial Date 1. Draft dictated on 01.12.21 PS 2. Draft placed before author 02.12.21 PS

3.

Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 2. Other Member… on whi

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