SHRI. MITESH SARASWATICHANDRA JHAVERI,MUMBAI vs. ITO 18 (2)(2), MUMBAI

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ITA 6050/MUM/2019Status: DisposedITAT Mumbai22 November 2021AY 2014-152 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Tribunal acknowledged that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeals are to be withdrawn. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed petitions seeking withdrawal of appeals for assessment years 2014-15 and 2015-16. The reason for withdrawal was that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether appeals are to be dismissed as withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM

For Appellant: Shri Vipul Shah
Hearing: 22/11/2021Pronounced: 22/11/2021

O R D E R PER AMARJIT SINGH (JM):

1. 1. The assessee has moved petition seeking withdrawal of the appeals and the assessee has also filed Form 3, 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no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn.

4. In view of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeals as withdrawn. & 6051/Mum/2019 A.Ys.2014-15 & 2015-16 5. In the result, the appeals are dismissed as withdrawn. Pronounced in the open court today on the 22/11/2021

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