CA (INDIA) TECHNOLOGIES P.LTD,MUMBAI vs. DCIT RG 10(1), MUMBAI

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ITA 7602/MUM/2012Status: DisposedITAT Mumbai28 September 2021AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that the appeals should be dismissed as withdrawn, granting the assessee liberty to seek restoration if the declaration under the Vivad Se Vishwas Scheme is not accepted.

What were the facts?

The assessee opted for settlement of disputes for all the assessment years under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No. 3. The revenue did not object to this. Consequently, the appeals were to be dismissed as withdrawn.

What were the issues?

The primary issue was the assessee's eligibility and opting for the Vivad Se Vishwas Scheme for dispute resolution.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

For Appellant: Shri Nishant Shah, AR
Hearing: 22.07.21Pronounced: 28.09.21

Heard together (5 matters)

ITA No. 7602/Mum/2012
ITA No. 1088/Mum/2014
ITA No. 1882/Mum/2015
ITA No. 4877/Mum/2017
ITA No. 1699/Mum/2015

Read from the judgment's own cause title. This page is filed under one of them.

भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:

These appeals of assessee are arising out of the order of Dispute Resolution Panel-I, Mumbai [in short ‘DRP’], in objection Nos. 161, 192, 84, 04 vide directions dated 27.09.2017, 02.11.2017, 05.12.2014, 20.03.2017. The Assessments were framed by the Asst. Commissioner of Income Tax, Circe 10(1), Mumbai (in short ‘ACIT/AO’) for the assessment years 2008-09, 2009-10, 2010-11, 2013-14 vide order dated 30.12.2011, Nil, 23.01.2015, 12.05.2017 under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as 'Act').

2.

The registry placed on record vide assessee’s letter dated. 23.07.2021, wherein it has been submitted that the assessee has opted for settlement of dispute for all the years under Direct Tax Vivad Se Vishwas Scheme (VSVS Scheme), 2020 and already received Form No.3 from appropriate authority. The Ld. DR did not raise any objection against the same.

3.

In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the CA (India) Technologies Private Ltd.; AY s 08-09 to 2010-11, 2013-14 appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4.

In the result, all the appeals are dismissed as withdrawn. Order pronounced in the open court on .09.2021. (भनोज कुभाय अग्रवार / MANOJ KUMAR AGGARWAL) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: .09.2021. सुदीप सरकार, व.निजी सचिव / Sudip Sarkar, Sr.PS आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A) 3. आमकय आमुक्त / CIT 4. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुिंफई / DR, ITAT,

5.

Mumbai गार्ड पाईर / Guard file. 6. आदेशािुसार/ BY ORDER, त्मावऩत प्रतत //// उप/सहायक पंजीकार (Asstt.

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