APEE GAMS,MUMBAI vs. ACIT 19 (1) MUMBAI, MUMBAI

PDF · subscribers
ITA 5960/MUM/2019Status: DisposedITAT Mumbai14 June 2021AY 2009-103 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 the assessee had filed the declaration under the Vivad Se Vishwas Scheme and received acceptance. Therefore, the Tribunal accepted the assessee's request to withdraw the appeal.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and submitted the necessary forms and paid dues.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLEShri Mukesh Advani Shri Brajendra Kumar

For Appellant: Shri Mukesh Advani
For Respondent: Shri Brajendra Kumar
Hearing: 14.06.2021Pronounced: 14.06.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–3, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 12.07.2019 for the A.Y. 2009-10.

2.

Assessee through its authorized representative filed a letter dated 11th June, 2021 and submitted as under: - "Sub: Request for Withdrawal of Appeal Proceedings as Appellant has Opted for Direct Tax Vivad Se Vishwas Scheme 2020

(A.Y: 2009-10) M/s. Apee Gems With reference to above wherein virtual hearing for the above case was held on 19/04/2021 before Honorable Members of “A' Bench, and wherein the next date of Hearing for the above case is fixed on 14/06/2021, to this, please note that the Appellant has opted for Direct Tax Vivad Se Vishwas Scheme under The Direct Tax Vivas Se Vishwas Act 2020. We enclose herewith Form 1 & Form 2 i.e. Forms for Filing Declaration and Undertaking dated 09/12/2020 & Form 3 i.e. Certificate Issued u/s 5(1) of The Direct Tax Vivas Se Vishwas Act 2020 dated 10/03/2021. As the Appellant has opted for the above scheme & has paid all the dues as per The Direct Tax Vivas Se Vishwas Rules 2020, hence, we hereby request you for withdrawal of the Appeal Filed vide ITA Appeal No. 5960/Mum/2019 for the above mentioned assessment year. Your cooperation in this regard would be highly appreciated.”

3.

On a perusal of the above letter filed by the authorized representative of the assessee and enclosed copy of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. Assessee requested for withdrawal of the appeal. Accepting the request of the assessee for withdrawal of appeal, this appeal is dismissed as withdrawn.

4.

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

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →