PURVI ARUNKUMAR DOSHI,MUMBAI vs. ACIT CIR 26 (3), MUMBAI

ITA 7187/MUM/2019Status: DisposedITAT Mumbai13 July 2021AY 2016-173 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The tribunal dismissed the appeal as withdrawn based on the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration was not accepted.

What were the facts?

The assessee opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee submitted a letter to the tribunal indicating this decision and the receipt of Form No.3 from the appropriate authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH, VP & SHRI S. RIFAUR RAHMAN, AM

Hearing: 13.07.2021Pronounced: 13.07.2021

O R D E R ए रयपऔय यहभान, लेखा सदस्य के द्वाया / PER S. RIFAUR RAHMAN, AM: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-38, Mumbai [in short CIT(A)], dated 28.08.2019. The assessment was framed by the Asst. commissioner of Income Tax, Circle-26(3) Mumbai (in short DCIT/ITO/ AO) for the A.Y. 2016-17 vide order dated 28.12.2018 Sd/- Sd/- (भहावीय स िंह /MAHAVIR SINGH) (ए रयपऔय यहभान/ S. RIFAUR RAHMAN) (उऩाध्मक्ष / VICE PRESIDENT) (रेखा दस्म / ACCOUNTANT MEMBER) भुिंफई, ददनािंक/ Mumbai, Dated: 13. 07.2021 ुदीऩ यकाय, व. ननजी चिव/ Sudip Sarkar, Sr.PS

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