MADHULI CO-OPERATIVE HOUSING SOCIETY LTD.,MUMBAI vs. ACIT 18(1), MUMBAI

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ITA 1541/MUM/2019Status: DisposedITAT Mumbai01 September 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for the assessment year 2009-10. The assessee subsequently sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

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

Before: SHRI SAKTIJIT DEY (JM) & SHRI RAJESH KUMAR (AM)

For Respondent: Shri Bharat Andhle (DR)
Hearing: 01/09/2021Pronounced: 01/09/2021

O R D E R PER SAKTIJIT DEY, JM Captioned appeal by the assessee is against order dated 24.12.2018 of learned Commissioner of Income Tax (Appeals)-33, Mumbai for the assessment year 2009-10.

2.

When the appeal was taken up for hearing, no one was present for the assessee. However, assessee has furnished letter dated 07.05.2021 seeking withdrawal of the appeal, as, it has opted for settling the dispute arising in the appeal under the Direct Tax Vivad se Vishwas Act, 2020 and has received Form-3 issued by the designated authority.

3.

The learned Departmental Representative has no objection to withdrawal of the appeal by the assessee.

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