M/S.SHUBHAM MOTIWALA & JEWELLERS PRIVATE LIMITED,MUMBAI vs. DCIT-13(2)(2), MUMBAI

PDF · subscribers
ITA 441/MUM/2019Status: DisposedITAT Mumbai08 July 2021AY 2010-112 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 allowed the assessee's request to withdraw the appeal. The Revenue's representative also agreed to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee informed the tribunal that they had opted for the Vivad Se Vishwas Scheme and had received Form No. 3.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH

For Appellant: Shri Pratik Jain, A.R
For Respondent: Shri T.S. Khalsa, D.R
Hearing: 08.07.2021Pronounced: 08.07.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 04.10.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2010-11.

2.

At the outset, the Ld. Counsel of the assessee brought to the notice of the Bench that the assessee has gone into Vivad Se Vishwas Scheme and also submitted that form No.3 also has already been issued. The Ld. A.R., therefore, prayed before the Bench that appeal may kindly be allowed to be withdrawn.

4.

Accordingly, we are inclined to dismiss the appeal of the assessee.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 08.07.2021.

Recent GST High Court judgments

Search GST case law →