AARTI TEJASH LODHAVIA,MUMBAI vs. ITO (IT)-3(1)(1), MUMBAI

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ITA 1974/MUM/2020Status: DisposedITAT Mumbai28 June 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT, which was delayed. The assessee had also opted for the 'Vivad Se Vishwas Scheme' to settle the dispute.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

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, ‘A‘ BENCH

Before: SHRI MAHAVIR SINGH & SHRI M.BALAGANESH

For Appellant: Shri Rahul Hakani
For Respondent: Shri Brajendra Kumar
Hearing: 28/06/2021Pronounced: 28/06/2021

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

This appeal in A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-57, Mumbai in appeal No.CIT(A)-57/Arr.550/2018-19 dated 09/08/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 27/12/2017 by the ld. Income Tax Officer (IT)-3(1)(1), Mumbai (hereinafter referred to as ld. AO).

2.

At the outset we find that there is a delay of 131 days in filing of appeal by the assessee before this Tribunal. We find that this Tribunal by ways of a separate interim order dated 18/12/2020 had condoned the delay and admitted the appeal for adjudication on merits.

3.

We find that assessee had preferred an application under ‘Vivad Se Vishwas Scheme’ and had settled the dispute thereon. The copy of Form No.3 was also received by the assessee which is already on record. In view of the same, the appeal of the assessee is dismissed as withdrawn.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced on 28/06/2021 by way of proper mentioning in the notice board.

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