RINKU RAJESH RAI,MUMBAI vs. ITO WARD 3 (2)(1), MUMBAI

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ITA 83/MUM/2020Status: DisposedITAT Mumbai10 August 2021AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's submission regarding the Vivad se Vishwas scheme and the lack of objection from the Revenue. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) orders for AYs 2011-12, 2012-13, and 2013-14. The assessee subsequently submitted a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI MANISH BORAD

For Appellant: Mr. Rinku Rajesh Rai, AR
For Respondent: Ms. Smita Verma, DR
Hearing: 09/08/2021Pronounced: 10/08/2021

ORDER PER MANISH BORAD, A.M. The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT(A)-8, Mumbai dated 18.10.2019 for AYs 2011-12, 2012-13 & 2013-14. As the issue involved in the captioned appeals are inextricably interlinked or in fact interwoven and having common issue, the Rinku Rajesh Rai 2 84 & 85/M/2020 same are therefore being taken up and disposed off by way of a consolidated order.

2.

At the outset, the assessee filed vide letter dated 09.08.2021, assessee submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 & Form- 1 and prayer to withdraw the appeal.

3.

The Ld. DR also did not object to course so suggested.

4.

We have heard rival contentions and perused records placed before us. In view of the above stated facts, we dismiss these appeals filed by assessee treating the same as withdrawn/not pressed. However, the assessee are at liberty to file Miscellaneous Application for recalling the order within the stipulated time as prescribed under the law if the respective assessee’s application for availing this scheme could not be accepted by the Revenue for some reason or if the respective assessee could not fulfill the condition prescribed in the said scheme namely “Vivad Se Vishwas Scheme 2020”.

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