What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as they had opted for settlement under the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2012-13. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal after opting for settlement under the Vivad Se Vishwas Scheme.

M/S Hotel Horizon Pvt. Ltd. vs ITO | ITAT Mumbai 2021

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

Before: SHRI SHAMIM YAYHA & SHRI SAKTIJIT DEY

Hearing: 08/11/2021Pronounced: 08/11/2021

PER SAKTIJIT DEY, JM This is an appeal by the assessee against order dated 20.11.2018 of learned Commissioner of Income Tax (Appeals)-17, Mumbai for the assessment year 2012-13. 2. When the appeal was called for hearing, none appeared on behalf of the assessee. However, the Authorized Signatory of the assessee has furnished a letter 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. Copies of Form 1 and 3 are also attached to the said letter.

We have heard learned Departmental Representative and perused the materials on record. Considering the fact that the assessee has opted for 2 Assessment Year: 2012-13 settling the dispute under the Vivad Se Vishwas Scheme, 2020 and has sought withdrawal of the appeal, we permit the assessee to do so. Accordingly, appeal is dismissed as withdrawn.

In the result, appeal is dismissed. Order pronounced in the open court on 8th November, 2021. (SHAMIM YAHYA) JUDICIAL MEMBER

म ुंबई Mumbai; दिन ुंक Dated: 08/11/2021 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.

M/S HOTEL HORIZON PVT. LTD.,MUMBAI vs. ITO 10(1)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments