RIDDHI PROJECTS PVT LTD,AHMEDABAD vs. ASST CIT CIRCLE- 11(1)(1), MUMBAI

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ITA 1125/MUM/2020Status: DisposedITAT Mumbai08 September 2021AY 2014-152 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 opted for the Vivad Se Vishwas Scheme and Form No. 3 had been issued. Therefore, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. No one appeared for the assessee during the hearing.

What were the issues?

The primary issue was the status of the appeal given the assessee's enrollment 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 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 assessee against the order dated 21.01.2020 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2014-15.

2.

None has appeared on behalf of the assessee. However, the Ld. D.R. submitted that assessee has gone into Vivad Se Vishwas Scheme and also submitted that form No.3 also has already been issued.

4.

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

Order pronounced in the open court on 08.09.2021.

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