What did the Tribunal hold?

The tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020' and received Form-3. Therefore, keeping the appeal pending would serve no purpose.

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee informed the tribunal that they intended to settle the tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for a settlement scheme. The tribunal's power to recall its own order.

Which sections of the Income-tax Act were involved?

Section 143(3), Section 250, Section 254(2)

Purple Pebble Entertainment Co… vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

For Respondent: Ms. Shreekala Pardeshi, DR

Hearing: 31.05.2021Pronounced: 31.05.2021

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / The CIT(A) 4. आयकर आयु�त(अपील) / Concerned CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// 1. ( Asst. Registrar) ITAT, Mumbai

Purple Pebble Entertainment company Pvt Ltd., Mumbai - 4 -

Initial Date 1. Draft dictated on 31.05.21 PS 2. Draft placed before author 31.05.21 PS

Draft proposed & placed before PS the second member 4. Draft discussed/approved by PS Second Member. 5. Approved Draft comes to the PS Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 2. Other Member… on whi

PURPLE PEBBLE ENTERTAINMENT CO. PVT. LTD.,MUMBAI vs. ACIT- 16(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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