INCOME TAX OFFICER-1(3)(3), MUMBAI vs. TERRAIN PROPERTIES PRIVATE LIMITED, MUMBAI

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ITA 4866/MUM/2017Status: DisposedITAT Mumbai11 June 2021AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's withdrawal request due to the Vivad Se Vishwas Scheme. Consequently, the assessee's appeal was dismissed, rendering the Revenue's appeal infructuous.

What were the facts?

The assessee requested to withdraw their appeal as they had opted for the Vivad Se Vishwas Scheme, and Form No. 3 had been issued. The Revenue's counsel conceded to this fact.

What were the issues?

Whether an assessee opting for the Vivad Se Vishwas Scheme can withdraw their pending appeal before the ITAT.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD

For Respondent: Shri Vijay Kumar Menon, Sr. D.R
Hearing: 11.06.2021Pronounced: 11.06.2021

Per Rajesh Kumar, Accountant Member:

1.

The above cross appeals have been preferred by assessee and Revenue against the order dated 28.04.2017 of the (Assessee’s appeal) 2. None has appeared on behalf of the assessee. However, the assessee filed a letter dated 03.02.2021 requesting the Bench to allow the assessee to voluntarily withdraw the appeal as the assessee has gone into Vivad Se Vishwas Scheme and form No.3 has already been issued.

3.

The Ld. D.R. fairly conceded to the fact that form 3 has been issued to the assessee and it may be decided accordingly.

4.

Considering the above facts, we are inclined to dismiss the appeal of the assessee. (Revenue’s appeal) 5. Since the assessee’s appeal has been dismissed as withdrawn the Revenue’s appeal has become infructuous.

6.

In the result, the appeals of the assessee as well as of the Revenue are dismissed.

Order pronounced in the open court on 11.06.2021.

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