What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivadh se Vishwas Act. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The dispute was settled under the Direct Tax Vivadh se Vishwas Act, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivadh se Vishwas Act, 2020.

M/S Runwal Builders Pvt. Ltd. vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI RAJESH KUMAR

For Appellant: Shri Gaurav Kabra, (AR)

For Respondent: Shri Bharat Andhle, (Sr. DR)

Date of hearing 02-09-2021 Date of pronouncement 02-09-2021 O R D E R Per Saktijit Dey (JM) This is an appeal by the assessee against order dated 10-08-2019 of learned Commissioner of Income Tax (Appeals)-52, Mumbai for the assessment year 2014-15.

At the outset, learned authorized representative of the assessee submitted that the dispute arising in the appeal has been settled under the ‘Direct Tax Vivadh se Vishwas Act, 2020 with issuance of Form 5 by the designated authority. Therefore, he made a request on behalf of the assessee for withdrawal of the 2 ITA 1982/Mum/2019 appeal. Learned departmental representative did not object to the aforesaid request.

In view of the facts discussed above and considering assessee’s request, we permit withdrawal of the appeal. Accordingly, appeal is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. Order pronounced on 02/09/2021. Sd/- sd/- (RAJESH KUMAR) SAKTIJIT DEY ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dt : 02/09/2021 Pavanan Copy to : 1. Appellant 2. Respondent 3. The CIT concerned 4. The CIT(A) 5. The DR, ITAT, Mumbai 6. Guard File /True copy/ By Order

M/S RUNWAL BUILDERS PVT. LTD.,MUMBAI vs. DY. CIT CENTRAL CIRCLE-4(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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