SHINE STAR,MUMBAI vs. ACIT 19(3), MUMBAI

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ITA 1769/MUM/2020Status: DisposedITAT Mumbai11 November 2021AY 2007-082 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged that once a matter is resolved under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed a petition seeking withdrawal of the appeal, stating that the matter was settled under the Vivad Se Vishwas Scheme 2020. The Departmental Representative did not oppose the prayer.

What were the issues?

The primary issue was whether the appeal should be withdrawn and dismissed due to the settlement of the dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘SMC’ BENCH, MUMBAI

O R D E R Per Pramod Kumar, VP : 1. The assessee has moved petition seeking withdrawal of the appeal and the assessee has also filed Form No. 1, 2 & 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

4.

In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

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