VIJAYJYOT SEATS P. LTD,MUMBAI vs. DCIT 13(1)(1), MUMBAI

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ITA 3000/MUM/2019Status: DisposedITAT Mumbai06 October 2021AY 2010-113 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 noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020' and received the necessary form. Therefore, it was deemed purposeless to keep the appeal pending.

What were the facts?

The assessee filed an appeal against an order related to penalty and assessment. During the hearing, the assessee expressed an intention to settle the tax litigation through the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

For Appellant: Shri Mayur Shah, AR
For Respondent: Ms. Usha Gaikwad, DR
Hearing: 06.09.2021Pronounced: 07.09.2021

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

M/s. Vijayjyot Seat Pvt Ltd, Mumbai - 3 -

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