MR BHARATKUMAR N JAIN,MUMBAI vs. ITO 24 (1)93, MUMBAI

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ITA 7909/MUM/2019Status: DisposedITAT Mumbai27 September 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 and received Form No. 3. The Revenue did not object to this. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2013-14. Subsequently, the assessee opted for settlement of the dispute 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SRI MAHAVIR SINGH

For Appellant: Shri Bharat Kumar N. Jain, AR
Hearing: 27.09.2021Pronounced: 27.09.2021

O R D E R

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