What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme and sought withdrawal of the appeals. The Revenue did not object to this request.

The assessee company had filed appeals before the ITAT for assessment years 2012-13 and 2013-14. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee due to opting for the Vivad Se Vishwas Scheme.

Dimension Data India P.Ltd vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Ajay Sharma – Ld. CIT-DR

Heard together (2 matters)

I.T.A. No. 3412/Mum/2017

I.T.A. No. 581/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry placed on record assessee’s email dated 18/10/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute for both the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the assessee seeks withdrawal of the appeals. The copies of Form No.3, for both the years, have also been enclosed. The same was not objected to by Ld. CIT-DR.

In view of foregoing, both the appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, in case the declaration filed under the scheme is not accepted, for whatever reasons.

Both the appeals stand dismissed as withdrawn. Order pronounced on 20th October, 2021.

DIMENSION DATA INDIA P.LTD,MUMBAI vs. ASST CIT CIR 6(2)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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