DAMYANTIBEN MAHESHBHAI SHAH,SURAT vs. ITO 17 (1)(3), MUMBAI

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ITA 6779/MUM/2019Status: DisposedITAT Mumbai26 October 2021AY 2016-172 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Tribunal permitted the withdrawal of the appeal.

What were the facts?

The assessee's appeal was filed against an order of the CIT(A) for the assessment year 2016-17. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: Shri Mahavir Singh, Vice-

For Respondent: Shri Vaibhav Jain
Hearing: 26.10.2021Pronounced: 26.10.2021

O R D E R This appeal by assessee is arising out of the order of the CIT(A) – 28, Mumbai, in appeal No.CIT(A)-28/ITBA-10570/ITO-17(1)(3)/2018-19, dated 14.08.2019. The assessment was framed by the ITO 17(1)(3), Mumbai, for A.Y. 2016-17, vide his order dated 25.12.2018, u/s. 143(3) of the Income tax Act, 1961 (hereinafter referred to as “the Act”).

2.

At the outset, it is noticed from the letter dated 17.10.2021, filed by the representative of the assessee, that the assessee has opted for settlement of dispute, forming the subject matter of the aforesaid appeal, under the Direct Tax Vivad Se Vishwas Scheme, 2020. Pursuant to assessee’s application, the Pr.CIT Mumbai - 17, has issued a Certificate in Form No.5, dated 22.12.2020. Hence, the assessee has requested for withdrawal of appeal. When this was confronted to the learned Senior DR, he fairly agreed. .

3.

As the assessee wants to withdraw the appeal, I permit the same and dismiss the appeal as withdrawn.

Order pronounced in the open court on 26th October 2021.

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