YAHOO INDIA P.LTD,MUMBAI vs. DCIT CIR 7(3), MUMBAI

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ITA 1812/MUM/2014Status: DisposedITAT Mumbai31 August 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeals are required to be withdrawn. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed petitions seeking withdrawal of their appeals before the ITAT. The reason for withdrawal was that the matter had been settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether appeals pending before the ITAT should be dismissed as withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘J’ BENCH, MUMBAI

O R D E R Per Pramod Kumar, VP:-

1.

The assessee has moved petition seeking withdrawal of these appeal and the assessee has also filed Form Nos. 1, 2, & 3, on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2.

Learned Departmental Representative does not oppose the prayer so made by the assessee. & 2082/Mum/2016 Assessment Years: 2009-10, 2010-11 & 2011-12

Page 2 of 3 3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn.

4.

In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss these appeals as withdrawn.

5.

In the result, the appeals are dismissed as withdrawn. Pronounced in the open court today on the 31st day of August 2021.

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