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

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ITA 1400/MUM/2020Status: DisposedITAT Mumbai06 September 2021AY 2010-112 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 sought withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme. Both parties agreed to this course of action.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee subsequently opted to settle the issue under the Vivad Se Vishwas Act, 2020 and filed the necessary declaration.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee who has opted for settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

For Appellant: Ms. Apeksha Gala, AR
For Respondent: Mr. Rahul Raman, CIT-DR
Hearing: 06/09/2021Pronounced: 06/09/2021

ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-51, Mumbai [in short ‘CIT(A)’] for the assessment year 2010-11 dated 28/01/2020 and arises out of assessment completed u/s 143(3) r.w.s. 153A of the Income Tax Act, 1961 (in short the Act).

2.

At the outset, the Ld. AR submitted that assessee has preferred to settle the issue under Vivad Se Vishwas Act, 2020 and relevant information is filed vide letter dated 03/09/2021 and submitted that it has filed the necessary

Babies & US Fertility & ICSI Centre 2 declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form No. 3.

3.

The Ld. DR also did not object to course so suggested.

4.

Heard the learned Counsels for both the parties and perused material on record. Considering the fact that the assessee has sought withdrawal of the present appeal, as it has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, and received the confirmation of Form No. 3. Therefore, we are inclined to dismiss the appeal as per assessee’s request as withdrawn. In case for some reason, the Revenue dismiss the plea of the assessee under Vivad Se Vishwas Scheme, 2020, it can apply to restore the matter in due course.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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