MR. RASIK KUNVERJI CHHEDA,MUMBAI vs. ACIT CIR. 17(3), MUMBAI

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ITA 1353/MUM/2020Status: DisposedITAT Mumbai23 September 2021AY 2013-142 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 allowed the assessee's request to withdraw the appeal, as the matter was settled under the Vivad Se Vishwas Scheme. The revenue representative also conceded to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme and Form No. 3 had been issued.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAJESH KUMAR

For Appellant: Shri Viraj Mehta, A.R
For Respondent: Shri Bharat Andhale, D.R
Hearing: 15.09.2021Pronounced: 23.09.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 20.11.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2013-14.

2.

At the outset, the Ld. Counsel of the assessee brought to the notice of the Bench that the assessee has gone into Vivad Se Vishwas Scheme and also submitted that form No.3 also has already been issued. The Ld. A.R., therefore, prayed before the Bench that appeal may kindly be allowed to be withdrawn.

4.

Accordingly, we are inclined to dismiss the appeal of the assessee.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 23.09.2021.

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