SMT DIMPLE ALPESH DEDHIA,MUMBAI vs. INCOME TAX OFFICER 32(1) (4), MUMBAI

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ITA 5797/MUM/2019Status: DisposedITAT Mumbai31 August 2021AY 2009-102 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The tribunal dismissed the appeal as withdrawn, granting the assessee liberty to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee's appeal was filed against an assessment order for AY 2009-10. The assessee later informed the tribunal that they had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Hearing: 11.08.2021Pronounced: 31.08.2021

O R D E R 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)-46, Mumbai [in short CIT(A)], in Appeal No. CIT(A)-46/ITO-32(1)(4)/IT-808/2017-18 vide order dated 17.05.2019. The Assessment was framed by the Income Tax Officer, Ward-32(1)(4) Mumbai (in short ‘ITO/ AO’) for the A.Y. 20099-10 vide order dated 10.03.2015 under section 143(3) read with section 147 of the Income Tax Act, 1961 (hereinafter ‘the Act’).

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