VEENA G. BULANI,THANE vs. ITO - WARD- 3 (4), THANE

ITA 1142/MUM/2019Status: DisposedITAT Mumbai03 August 2021AY 2009-103 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 the assessee had filed the necessary declaration under the Vivad se Vishwas Act and requested withdrawal. The Revenue did not object to this course of action.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AYs 2009-10 and 2010-11. The assessee subsequently filed a declaration under the Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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

Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI RAVISH SOOD

For Respondent: Mr. Sanjay J. Sethi, DR

Hearing: 03/08/2021Pronounced: 03/08/2021

ORDER PER S. RIFAUR RAHMAN, A.M. The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT(A)-2, Thane dated 12.12.2018 for AYs 2009- 10 & 2010-11. As the issue involved in the captioned appeals are inextricably interlinked or in fact interwoven and having common issue, the same are therefore being taken up and disposed off by way of a consolidated order. Facts being identical we begin with the AY 2009-10.

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