SUNIR KHETERPAL,MUMBAI vs. ACIT 35(3), MUMBAI

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ITA 511/MUM/2020Status: DisposedITAT Mumbai22 June 2021AY 2012-132 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The tribunal dismissed the appeal as withdrawn. This was based on the assessee opting for settlement under the Direct Tax Vivad Se Vishwas Scheme and filing the necessary declaration.

What were the facts?

The assessee's appeal for AY 2012-13 was filed against an order of the CIT(A). The assessment was framed by the ACIT under section 143(3) of the Act.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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, “G” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH, VP & SHRI M. BALAGANESH, AM

Hearing: 16.06.2021Pronounced: 22.06.2021

आदेश / O R D E R एभ. फारगणेश, रेखा सदस्म के द्वाया / PER M. BALAGANESH, AM:

This appeal of assessee is arising out of the order of Commissioner of Income Tax (Appeals)]-46, Mumbai [in short CIT(A)], dated 10.10.2019. The assessment was framed by the Asst. Commissioner of Income Tax 35(3), Mumbai (in short ACIT/ AO) for the A.Y. 2012-13 vide order dated 19.02.2015 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’). 2. The learned DR submitted that assessee has already opted for settlement of dispute for this assessment year under Direct Tax

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