DCIT- CC- 6(3), MUMBAI vs. UNIPHOS ENTERPRISE LTD., MUMBAI

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ITA 5066/MUM/2018Status: DisposedITAT Mumbai31 August 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. Consequently, the appeal pending before the Tribunal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for assessment years 2013-14 and 2014-15. The assessee later filed an application under the Vivad Se Vishwas Scheme to settle the tax dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

For Appellant: Shri J.P. Bairragra, AR
Hearing: 12.08.2021Pronounced: 31.08.2021

भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:

This appeal of assessee is arising out of the order of Commissioner of Income Tax (Appeals)-54, Mumbai [in short CIT(A)], in Appeal No. CIT(A)-54/IT-35/DCCC.6(3)/2016-17, CIT(A)- 54/IT-244/DC.CC 6(3)/2016-17, vide order dated 19.06.2018. The Assessments were framed by the Dy. Commissioner of Income Tax, Central Circle-6(3), Mumbai (in short „DCIT/ AO‟) for the A.Ys. 2013- 14 & 2014-15 vide orders dated 09.03.2016, 28.12.2016 under section 143(3) of the Income Tax Act, 1961 (hereinafter „the Act‟). We find that the ld. AR filed a letter dated 9th August, 2021 2. mentioning that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the 2 ITAs No. 5066 & 5067/Mum/2018 M/s Uniphos Enterprise Ltd; AYs 13-14 & 14-15 year under consideration and had obtained Form-5 from the designated authority thereon, copy of which was enclosed alongwith this letter. Ld. DR also agreed that the Form -5 has been received.

3.

In view of this, we hereby dismiss the appeal pending before us as withdrawn.

4.

In the result, the appeal of assessee is dismissed as withdrawn. Order pronounced in the open court on 31.08.2021. (भनोज कुभाय अग्रवार / MANOJ KUMAR AGGARWAL) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 31.08.2021. सुदीप सरकार, व.निजी सचिव / Sudip Sarkar, Sr.PS आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीराथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A) 3. आमकय आमुक्त / CIT 4. ववबागीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुिंफई / DR, ITAT,

5.

Mumbai गार्ड पाईर / Guard file. 6. आदेशािुसार/ BY ORDER, त्मावऩत प्रतत //// उप/सहायक पंजीकार (Asstt.

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