M/S ROCHEM SEPARATION SYSTEMS INDIA PVT LTD.,MUMBAI vs. ACIT CC 2 (4), MUMBAI

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ITA 415/MUM/2020Status: DisposedITAT Mumbai14 October 2021AY 2012-132 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 tribunal allowed the assessee's prayer to withdraw the appeals. The revenue's representative also conceded to the withdrawal.

What were the facts?

The assessee preferred appeals against the CIT(A) orders for assessment years 2012-13 and 2013-14. The assessee informed the tribunal that it had opted for the Vivad se Vishwas Scheme and submitted the relevant form.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAJESH KUMAR

For Appellant: Shri Gaurav Bansal, A.R
For Respondent: Shri Bharat Andhale, D.R
Hearing: 21.09.2021Pronounced: 14.10.2021

Per Rajesh Kumar, Accountant Member:

1.

The above titled appeals have been preferred by the assessee against the order dated 16.10.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment years 2012-13 & 2013-14.

2.

At the outset, the Ld. Counsel of the assessee brought to the notice of the Bench that the assessee has gone into Vivad Se Vishwas Scheme and also submitted that form No.3 which has already been issued. The Ld. A.R., therefore, prayed before the Bench that appeals may kindly be allowed to be withdrawn.

4.

Accordingly, we are inclined to dismiss the appeals of the assessee.

5.

In the result, both the appeals of the assessee are dismissed as withdrawn.

Order pronounced in the open court on 14.10.2021.

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