DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(2), MUMBAI vs. SILVER EMPORIUM PRIVATE LIMITED, MUMBAI

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ITA 4313/MUM/2017Status: DisposedITAT Mumbai10 June 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had successfully availed the 'Vivad Se Vishwas Scheme' and paid the taxes. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee had availed the 'Vivad Se Vishwas Scheme-2020' to settle the dispute.

What were the issues?

Whether the appeal filed by the Revenue is maintainable when the assessee has settled the dispute under 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

For Appellant: Shri Murli Mohan, DR
Hearing: 10.06.2021Pronounced: 10.06.2021

O R D E R

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