MOHAMMED GULREZ QURESHI,MUMBAI vs. ITO WARD 26(2)(3), MUMBAI

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ITA 1285/MUM/2020Status: DisposedITAT Mumbai08 October 2021AY 2014-152 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The Tribunal dismissed the appeal as withdrawn, noting that the assessee had applied for settlement under the Vivad se Vishwas scheme. The assessee was granted liberty to seek restoration if the settlement was not finalized.

What were the facts?

The assessee filed an appeal against a penalty order under Section 271(1)(c). The assessee later filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's application under the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

For Respondent: Shri KPRR Murty, D.R
Hearing: 06/10/2021Pronounced: 08/10/2021

ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed by the CIT(A)- 38, Mumbai, dated 19.12.2019, which in turn arises from the penalty order passed by the A.O under Sec. 271(1)(c) of the Income-tax Act, 1961, dated 28.06.2017 for assessment year 2014-15.

2.

The assessee has filed a letter dated 25.08.2021, wherein it is stated by him that in order to settle the aforesaid appeal pending before the Tribunal an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020 and “Form 5” have been received from the designated authority. Backed by the aforesaid facts it is requested by him that the captioned appeal may be allowed to be withdrawn.

3.

The ld. D.R did not controvert the aforesaid factual position as had been stated before us.

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