VIDUT JAMWAL,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -TDS CPC, UTTAR PRADESH

PDF · subscribers
ITA 5102/MUM/2019Status: DisposedITAT Mumbai11 August 2021AY 2014-152 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The Tribunal dismissed all the appeals as withdrawn.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 disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No.3. Consequently, the assessee sought withdrawal of all their appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Usha Gaikwad, Ld. Sr. DR

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The registry placed on record assessee’s letter dated 06/08/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute in all the appeals under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. Therefore, the assessee seeks withdrawal of all the appeals. The same was not objected to by Ld. DR.

2.

In view of foregoing, all the appeals stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals, in case the declaration filed under the scheme is not accepted, for whatever reasons.

3.

All the appeal stands dismissed as withdrawn. Order pronounced on 11th August, 2021.

1.

Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपाध्यक्ष / Vice President लेखा दस्य / Accountant Member मुिंबई Mumbai; सदनािंक Dated : 11/08/2021 Sr.PS, Dhananjay आदेशकीप्रधिधलधपअग्रेधर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent आयकरआयुक्त(अपील) / The CIT(A) 3. 4. आयकरआयुक्त/ CIT– concerned 5. सवभागीयप्रसतसनसध, आयकरअपीलीयअसधकरण, मुिंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशाि सार/ BY ORDER,

Recent GST High Court judgments

Search GST case law →