LALIT KUMAR GOEL,MUMBAI vs. ACIIT 24 (1), MUMBAI

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ITA 6996/MUM/2019Status: DisposedITAT Mumbai11 October 2021AY 2005-062 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. Therefore, the appeal was dismissed as withdrawn.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 an appeal before the ITAT. The assessee later filed a petition seeking withdrawal of the appeal, stating the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI M. BALAGANESH, AM & SHRI AMARJIT SINGH, JM

Hearing: 11/10/2021Pronounced: 11/10/2021

O R D E R PER AMARJIT SINGH (JM):

1. 1. The assessee has moved petition seeking withdrawal of this appeal and the assessee has also filed Form 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeal as withdrawn. A.Y.2005-06 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 11/10/2021

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