What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. Both the assessee's representative and the Department's representative agreed to this fact.

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application under the Vivad Se Vishwas Scheme, 2020, to settle the tax dispute for the assessment year 2013-14.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Al Ghurair Construction… vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

For Appellant: Shri Neelkanth Khandelwal, AR

Hearing: 28.06.2021Pronounced: 13.08.2021

आयकर अपीलीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री एभ. फारगणेश, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI M. BALAGANESH, AM Aayakr ApIla saM./ (inaQa-arNa baYa- / Assessment Year 2013-14) Al Ghurair Construction The Dy. Commissioner of Foundations India Pvt. Ltd. Income-tax Circle, 12(1)(1) Gala NO.2, Rajdeo Aayakar Bhavan, M.K. road, Compound, Near Gokhuldham Vs. Mumbai-400 020 Market, Opp. Heena Gaurav Jewels Building, Malad E, Mumbai-400 097 .. (p`%yaqaaI- / Respondent) (ApIlaaqaI- / Appellant) स्थामी रेखा िं./PAN No. AAJCA9550H अऩीराथी की ओय े / Appellant by : Shri Neelkanth Khandelwal, AR प्रत्मथी की ओय े / Respondent by : Shri Brajendra Kumar, DR स नवाई की तारीख / Date of hearing: 28.06.2021 घोषणा की तारीख / Date of pronouncement : 13.08.2021 AadoSa / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:

AL GHURAIR CONSTRUCTION FOUNDATIONS INDIA PVT.LTD.,MUMBAI vs. DCIT,CIRCLE-12(1)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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