DURGA SANDEEP RAHEJA,MUMBAI vs. DCIT CC-4(1), MUMBAI

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ITA 4139/MUM/2019Status: DisposedITAT Mumbai02 June 2021AY 2014-152 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The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No.3. The assessee requested withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Sanjay Sawant - Ld. AR
For Respondent: Shri Bharat Andhale– Ld. Sr. DR

आयकर अपीलीय अधिकरण “डी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ (धििाारण वर्ा / Assessment Year: 2014-15) Durga Sandeep Raheja DCIT- CC-4(1), Construction House-B, 2nd Floor बिाम/ Room No.1906, 19 th Floor 623, Linking Road, Khar (West) Air India Bldg., Nariman Point Vs. Mumbai-400 052 Mumbai-400 021 स्थायीलेखा िं./ जीआइआर िं./ PAN/GIR No. AAAPR-5878-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Shri Sanjay Sawant - Ld. AR Revenue by : Shri Bharat Andhale– Ld. Sr. DR ुनवाई की तारीख/ : 02/06/2021 Date of Hearing घोषणा की तारीख / : 02/06/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The Ld. AR, at the outset, submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. Accordingly, Ld. AR sought withdrawal of the appeal. The Ld. DR did not object to the same.

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