RUPINDER SINGH ARORA,MUMBAI vs. DCIT- CIRCLE-13(3)(1), MUMBAI

PDF · subscribers
ITA 3766/MUM/2018Status: DisposedITAT Mumbai18 November 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Act.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The assessee later opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “D”, MUMBAI

Before: SHRI G. S. PANNU, HON’BLE & SHRI SAKTIJIT DEY, HON’BLE

For Appellant: Shri Hetal Vora (AR)
For Respondent: Shri Bharat Andhle (DR)
Hearing: 21/10/2021Pronounced: 18/11/2021

O R D E R

PER SAKTIJIT DEY, JM

1.

This is an appeal by the assessee against order dated 28.03.2018 of learned Commissioner of Income Tax (Appeals)-21, Mumbai for the assessment year 2010-11.

2.

We have heard rival contentions and perused the materials on record. Learned Authorized Representative of the assessee, on instruction, sought withdrawal of the present appeal as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has also received certificate issued by the designated authority in Form 3. A letter dated 30.09.2021 to this effect has also been furnished before the Bench.

Recent GST High Court judgments

Search GST case law →