SUMITOMO CHEMICAL INDIA P.LTD,MUMBAI vs. ASST CIT CIR 1(3)(1), MUMBAI
What did the Tribunal hold?
The Tribunal permitted the withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn.
What were the facts?
The assessee sought withdrawal of its appeals before the ITAT. This was because the assessee had opted to settle the disputes under the Direct Tax Vivad se Vishwas Act, 2020, and had received certificates in Form 3.
What were the issues?
Whether the assessee's appeals can be withdrawn and dismissed as withdrawn due to opting for settlement under the Vivad se Vishwas Act.
Which sections of the Income-tax Act were involved?
Direct Tax Vivad se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCHES “J”, MUMBAI
Before: SHRI PRAMOD KUMAR, HON’BLE & SHRI SAKTIJIT DEY, HON’BLE
O R D E R PER SAKTIJIT DEY, JM Captioned appeals by the assessee arise out of final assessment orders passed in pursuance to the directions of learned Dispute Resolution Panel (DRP) for the assessment years 2011-12 and 2012-13.
On instructions of the assessee, the learned Authorized Representative sought permission of the Bench for withdrawal of the appeals, as, the assessee has opted for settling the dispute arising in the appeals under the Direct Tax Vivad se Vishwas Act, 2020. He further submitted, accepting assessee’s IT (TP)A No. 2779/MUM/2017 Assessment Years: 2011-12 & 2012-13 declaration the designated authority has issued certificates in Form 3. A letter to this effect attaching copies of Form 3 has also been furnished before the Bench.
The learned Departmental Representative has no objection to the aforesaid request of the assessee. 4. In view of the facts discussed above and considering assessee’s request, we permit withdrawal of these appeals. Accordingly, appeals are dismissed as withdrawn.
In the result, appeals are dismissed.
Order pronounced in the open court on 21st May, 2021.
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