MR. KEKIN KUNVERJI CHHEDA,MUMBAI vs. ACIT CIR. 17(3), MUMBAI

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ITA 1355/MUM/2020Status: DisposedITAT Mumbai26 August 2021AY 2013-142 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The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee had opted for settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No.3. The assessee therefore sought withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Viraj Mehta, Ld. AR
For Respondent: Shri Ashish Heliwal– Ld. Sr. DR

आयकर अपीलीय अधिकरण “एच” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2013-14) Mr. Kekin Kunverji Chheda ACITCircle-17(2), Prem Bhavan, 1st floor, 234/36, Kautilya Bhavan, BKC, बिाम/ Vs. Narshi Natha Street, Bhat Bazar, Mumbai-400 051 Mumbai-400 009 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AAAPC-6005-F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Viraj Mehta, Ld. AR Revenue by : Shri Ashish Heliwal– Ld. Sr. DR सुनवाई की तारीख/ : 26/08/2021 Date of Hearing घोषणा की तारीख / : 26/08/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

During hearing. Ld. AR appearing for assessee, submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. Therefore, the assessee seeks withdrawal of the appeal. The Ld. Sr. DR did not object to the same.

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