M/S GLOBAL SOFTECH LTD,MUMBAI vs. DCIT CC 5(3), MUMBAI

ITA 1082/MUM/2020Status: DisposedITAT Mumbai09 August 2021AY 2016-172 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Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. The Tribunal, in view of the above, dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a petition seeking withdrawal of the appeal. The reason for withdrawal was that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether an appeal pending before the ITAT should be dismissed as withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘G’ BENCH, MUMBAI

O R D E R Per Pramod Kumar, VP:-

The assessee has moved petition seeking withdrawal of this appeal, on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

Assessment Year: 2016-17 Page 2 of 2 4. In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss this appeal as withdrawn.

In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 09th day of August 2021.

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