JAYA JAGDISH PRAJAPATI,MUMBAI vs. PR CIT 25, MUMBAI

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ITA 610/MUM/2020Status: DisposedITAT Mumbai21 May 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income Tax Act for the assessment year 2013-14. The assessee sought to withdraw the appeal as they had opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT upon opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “F”, MUMBAI

Before: SHRI PRAMOD KUMAR, HON’BLE & SHRI SAKTIJIT DEY, HON’BLE

For Appellant: Shri Rahul Hakani (AR)
For Respondent: Shri T.S. Khalsa (DR)
Hearing: 21/05/2021Pronounced: 21/05/2021

O R D E R

PER SAKTIJIT DEY, JM

1.

This is an appeal by the assessee against the order dated 28.11.2019 passed under section 263 of the Income Tax Act, 1961 by the learned Principal Commissioner of Income Tax – 25, Mumbai for the assessment year 2013-14.

2.

At the outset, the learned Authorized Representative of the assessee, on instructions, sought permission of the Bench to withdraw the appeal, since, the assessee has opted for settling the dispute arising in the present appeal under the Direct Tax Vivad se Vishwas Act, 2020 and has also received Form 3 issued by the designated authority. A letter to this effect has also been furnished before the Bench. Assessment Year: 2013-14 3. The learned Departmental Representative has no objection to the aforesaid request of the assessee. 4. In view of facts discussed above and considering assessee’s request, we permit her to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn.

5.

In the result, appeal is dismissed.

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