PRIYANKA CHOPRA,MUMBAI vs. DCIT CEN CIR 3, MUMBAI

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ITA 2770/MUM/2015Status: DisposedITAT Mumbai05 July 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee's declaration under the Vivad Se Vishwas Scheme was accepted and Form-3 was issued. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2009-10 and 2010-11. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: HON’BLE JUSTICE P. P. BHATT & HON’BLE SHRI SHAMIM YAHYA

For Appellant: Shri Waseem Khan
For Respondent: Ms. Shreekala Pardeshi
Hearing: 05/07/2021Pronounced: 05/07/2021

PER JUSTICE P.P. BHATT :

1.

These appeals by the assessee are directed against the orders of Commissioner of Income Tax (Appeals) - 47, Mumbai *in short ‘the CIT(A)’+ dated 12.02.2015 and 02.02.2015 for the assessment years 2009-10 and 2010- 11 respectively.

2.

A communication dated 03.07.2021 has been received from the Counsel of the assessee stating that the assessee has opted for 'Vivad Se Vishwas Scheme, 2020' ( in short 'VSVS') and hence, want to withdraw the appeals.

2 & 2771/Mum/2015 Ms. Priyanka Chopra 3. Ms. Shreekala Pardeshi representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeals to avail the benefit of VSVS.

4.

A perusal of above letters shows that the assessee's declaration under VSVS for the impugned assessment years has been accepted and the Designated Authority has issued Form-3. In view of above, the appeals by assessee are dismissed as withdrawn with a liberty given to the assessee to get the appeals restored in the event that assessee’s declaration made under VSVS 2020 is declared bad in law in future for any reason whatsoever.

5.

In the result, the appeals of assessee are dismissed.

Order pronounced in the open court on 5th July, 2021.

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