M/S. SALANGPUR DEVELOPERS,MUMBAI vs. ACIT, CIRCLE-2, THANE, THANE

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ITA 6441/MUM/2019Status: DisposedITAT Mumbai02 August 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acknowledged the assessee's settlement under the Vivad se Vishwas scheme. Since the assessee had fulfilled the requirements of the scheme, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. During the pendency of the appeal, the assessee opted for the Direct Tax Vivad se Vishwas Act, 2020, and filed the necessary declaration and paid the due tax.

What were the issues?

Whether an appeal pending before the ITAT can be dismissed as withdrawn upon the assessee opting for and settling the dispute under the Vivad se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI RAVISH SOOD

For Appellant: Ms. Vinita Shah, AR
For Respondent: Mr. Gurbinder Singh, DR
Hearing: 02/08/2021Pronounced: 02/08/2021

ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-1, Thane [in short ‘CIT(A)’] for the assessment year 2012-13 dated 26.12.2016 and arises out of assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short the Act).

2.

At the outset, the assessee filed vide letter dated 16.06.2021, and 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-5 as well

M/s Salangpur Developers 2 ITA No. 6441/M/2019

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