SIMPLE RAKESH JAIN,MUMBAI vs. ITO, WARD-18 (3)(3), MUMBAI

ITA 5086/MUM/2019Status: DisposedITAT Mumbai27 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The Tribunal acknowledged that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal must be withdrawn. The Departmental Representative did not oppose the assessee's prayer.

What were the facts?

The assessee filed a petition seeking withdrawal of the appeal. The grounds for withdrawal were that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

O R D E R Per Pramod Kumar, VP : 1. The assessee has moved petition seeking withdrawal of the 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.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

Assessment Year: 2009-10 Page 2 of 2 4. In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 27th August, 2021.

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