ACIT-17(1), MUMBAI vs. GLOBAL EXIM, MUMBAI

ITA 1335/MUM/2019Status: DisposedITAT Mumbai10 June 2021AY 2009-103 pages

In favour of the assessee: the Revenue'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 already settled the dispute under the Vivad Se Vishwas Scheme and paid the due taxes. Therefore, there was no need to keep the appeal pending.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee had availed the 'Vivad Se Vishwas Scheme-2020' to settle the dispute and had paid the taxes.

What were the issues?

Whether the appeal needs to be adjudicated when the dispute has been settled 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, CIT DR

Hearing: 10.06.2021Pronounced: 10.06.2021

O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / PER MAHAVIR SINGH, VP: This appeal of Revenue is arising out of the order of the Commissioner of Income Tax (Appeals)]-56, Mumbai [in short CIT(A)], dated 20.12.2018. The assessment was framed by the Asst. Commissioner of Income Tax, Circle-17(1) Mumbai (in short ITO/ AO)

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