SHRI. SHIVPRAKASH CHATUR TIWARI,MUMBAI vs. ITO WARD 35 (3)(2), MUMBAI

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ITA 7173/MUM/2019Status: DisposedITAT Mumbai07 July 2021AY 2014-152 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Tribunal noted that once a matter is resolved under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. The Departmental Representative did not oppose the prayer.

What were the facts?

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

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI AMARJIT SINGH, JM & SHRI MANOJ KUMAR

Hearing: 07/07/2021Pronounced: 07/07/2021

O R D E R

PER AMARJIT SINGH, JM:

1.

The assessee has moved petition seeking withdrawal of this appeal and the assessee has also filed Form 3, on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2.

Learned Departmental Representative does not oppose the prayer so made by the assessee. 3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn. 4. In view of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeal as withdrawn. A.Y.2014-15 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 07/07/2021

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