DCIT CC 3(4) CEN RG 3, MUMBAI vs. DEV LAND AND HOUSING P.LTD, MUMBAI

PDF · subscribers
ITA 1589/MUM/2018Status: DisposedITAT Mumbai08 September 2021AY 2011-122 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the Revenue's prayer to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

What were the facts?

The Revenue preferred an appeal against the CIT(A)'s order for AY 2011-12. The assessee had opted for the Vivad Se Vishwas Scheme and Form No. 3 was issued.

What were the issues?

The primary issue was whether the Revenue's appeal should be withdrawn due to the assessee's enrollment in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

N/A

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: Ms. Karishma Buta Shah, A.R
For Respondent: Shri Bharat Andhale, D.R
Hearing: 08.09.2021Pronounced: 08.09.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the Revenue against the order dated 13.12.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2011-12.

2.

At the outset, the Ld. D.R. of the Revenue 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. D.R., therefore, prayed before the Bench that appeal may kindly be allowed to be withdrawn.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 Revenue.

5.

In the result, the appeal of the Revenue is dismissed as withdrawn.

Order pronounced in the open court on 08.09.2021.

Recent GST High Court judgments

Search GST case law →