BABIES & US FERTILITY IVF & ICSI CENTRE (I) PVT LTD.,MUMBAI vs. DCIT CC 3(2), MUMBAI

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ITA 1283/MUM/2020Status: DisposedITAT Mumbai30 September 2021AY 2015-162 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Tribunal noted that once a matter is resolved under the Vivad Se Vishwas Scheme, the related appeals are required to be withdrawn. The Departmental Representative did not oppose the assessee's prayer.

What were the facts?

The assessee filed appeals before the ITAT. The assessee subsequently filed a petition seeking withdrawal of these appeals on the grounds that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.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, MUMBAI ‘B’ BENCH, MUMBAI

O R D E R Per Pramod Kumar, VP : 1. The assessee has moved petition seeking withdrawal of these appeals and the assessee has also filed Form No. 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no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn. to 1283/Mum/2020 Assessment Years: 2013-14 to 2015-16 Page 2 of 2 4. In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss these appeals as withdrawn.

5.

In the result, these appeals are dismissed as withdrawn. Pronounced in the open court today on the 30th September, 2021.

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