RAJESH SHAH (HUF),MUMBAI vs. ITO-24(3)(5), MUMBAI

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ITA 3437/MUM/2019Status: DisposedITAT Mumbai18 November 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2014-15. The assessee later sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee could withdraw their appeal due to opting for 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 Respondent: Shri Bharat Andhle (DR)
Hearing: 21/10/2021Pronounced: 18/11/2021

PER BENCH This is an appeal by the assessee against order dated 20.02.2019 of learned Commissioner of Income Tax (Appeals)-36, Mumbai for the assessment year 2014-15. When the appeal was taken up for hearing, none was present on behalf of the assessee. However, the learned Authorized Representative of the assessee has filed letter dated 08.10.2021 seeking withdrawal of the 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 received certificate issued by the designated authority in Form 3. 2 Assessment Year: 2014-15 The learned Departmental Representative did not object to the aforesaid request of the assessee. In view of the aforesaid, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

4.

In the result, appeal is dismissed. Order pronounced in the open court on 18th November, 2021. (G.S. PANNU) JUDICIAL MEMBER

म ुंबई Mumbai; दिन ुंक Dated: 18/11/2021 Alindra, PS आदेश प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, सत्य दपि प्रदि //// उि/सहायक िंजीकार (Dy./Asstt.

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