What did the Tribunal hold?

The Tribunal dismissed the appeals as infructuous because the assessee chose to avail the benefits under the 'Vivad Se Vishwas Scheme 2020'. The dismissal was with liberty to restore the appeals if desired.

The revenue filed appeals against the CIT's order for assessment years 2000-01 and 2001-02. The assessee opted not to contest the appeals and sought their dismissal.

What were the issues?

Whether the appeals have become infructuous due to the assessee opting for the Vivad Se Vishwas Scheme.

DDIT vs M/S. Air India Ltd. | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “I”

Before: SHRI KULDIP SINGH, JM & SHRI AMARJIT SINGH, AM

For Appellant: Shri Rajnish Aggarwal, Ms. Ramapriya, DR सुनवाईकीतारीख/

For Respondent: Ms. Ramapriya

Heard together (2 matters)

I.T.A. No. 6630/Mum/2006

I.T.A. No. 106/Mum/2005

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R PER BENCH:

1. 1. Appellant DDIT (International Taxation)-1(1) hereinafter referred to as the revenue by filing the present appeals sought to set-aside the impugned order passed by the Commissioner of Income Tax (for short ‘CIT’) qua A.Ys. 2000-01 & 2001-02.

2. However, assessee/respondent has now opted not to contest the present appeal rather sought to dismiss the same on the ground that assessee has preferred to avail of the benefits under ‘Vivad Se Vishwas Scheme 2020’ and has filed necessary form No. 1 & 2 with the department, which has been accepted and processed vide form 3 issued by the tax authorities.

3. Keeping in view the aforesaid facts the present appeals are hereby dismissed having been become infructuous with liberty to get it restored by the parties to the appeal, if so, desire. The revenue has no objection with regard to the aforesaid caveat.

DDIT (I.T.) - 1(1), MUMBAI vs. M/S. AIR INDIA LTD., MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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