ACIT, CIRLCE-9 (3)(1), MUMBAI vs. M/S. FILTERATION ENGINEERS INDIA PVT. LTD., MUMBAI

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ITA 5510/MUM/2019Status: DisposedITAT Mumbai24 May 2021AY 2009-102 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 dismissed the revenue's appeal as infructuous because the assessee had opted for settlement under the Vivad Se Vishwas Scheme. The revenue was granted liberty to seek restoration if the declaration was not accepted.

What were the facts?

The assessee did not appear for the hearing. The revenue was contesting the deletion of a penalty. However, the assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the revenue's appeal against the deletion of penalty was still maintainable after the assessee opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

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

For Respondent: Ms. Usha Gaikwad-Ld. Sr. DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2009-10) M/s Filteration Engineers India Pvt. Ltd. ACIT-(9)(3)(1) Room No.215, 2nd Floor बनाम/ 28/003, Sunrise Apna-Ghar Lokhandwala, Andheri(W) Aaykar Bhawan, M.K.Road Vs. Mumbai – 400 053 Mumbai – 400 020 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACF-4084-G (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : None Revenue by : Ms. Usha Gaikwad-Ld. Sr. DR सुनवाई की तारीख/ : 10/05/2021 Date of Hearing घोषणा की तारीख / : 24/05/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

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