DIMENSION DATA INDIA PVT. LTD.,MUMBAI vs. DCIT 14 (1)(2), MUMBAI

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ITA 390/MUM/2019Status: DisposedITAT Mumbai04 August 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order for AY 2014-15. The assessee subsequently filed a letter seeking withdrawal of the appeal as they had opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee upon opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “K”, MUMBAI

Before: SHRI SAKTIJIT DEY (JM) & SHRI S. RIFAUR RAHMAN (AM)

For Appellant: Shri Sushil Kumar Mishra/
Hearing: 04/08/2021Pronounced: 04/08/2021

PER SAKTIJIT DEY, JM This is an appeal by the assessee against the assessment order dated 30.11.2018 passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 for the assessment year 2014-15, in pursuance to directions of learned Dispute Resolution Panel (DRP).

2.

When the appeal was taken up for hearing, no one was present for the assessee. However, assessee has filed letter before the Registry on 15.06.2021 seeking permission for withdrawal of the appeal, as the assessee has opted for settling the dispute arising in the appeal under the Direct Tax Vivad se Assessment Year: 2014-15 Vishwas Act, 2020. The assessee has further stated that acting upon the declaration filed by the assessee, the designated authority has issued a certificate in Form No. 3. 3. The learned Departmental Representative has no objection to withdrawal of the appeal by the assessee

4.

In view of the facts discussed above and considering assessee’s request, we permit the assessee to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

5.

In the result, appeal is dismissed. Order pronounced in the open court on 4th August, 2021. (S. RIFAUR RAHMAN) JUDICIAL MEMBER

म ुंबई Mumbai; दिन ुंक Dated: 04/08/2021

Alindra, PS आदेश प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त(अपील) / The CIT(A)- 4. आयकर आय क्त / CIT 5. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, सत्य दपि प्रदि //// उि/सहायक िंजीकार (Dy./Asstt.

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