DIPAK H. SHAH,MUMBAI vs. CIT - 16, MUMBAI

PDF · subscribers
ITA 4648/MUM/2019Status: DisposedITAT Mumbai19 May 2021AY 2008-093 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 permitted the assessee to withdraw its appeals. This was based on the assessee's application under the Vivad Se Vishwas Scheme and the Revenue issuing the necessary acknowledgement form.

What were the facts?

The assessee filed appeals challenging orders passed by the Commissioner (Appeals). During the hearing, the assessee requested to withdraw the appeals. This was because the assessee had applied for settlement of the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE

For Appellant: Ms. Pranita Rathi
For Respondent: Shri Rajesh Mishra

The aforesaid appeals have been filed by the assessee challenging the order dated 28th March 2013, passed under section 263 of the Income Tax Act, 1961 (for short "the Act") by the learned Commissioner (Appeals)–16, Mumbai, and order dated 8th May 2019, passed by the learned Commissioner (Appeals)–6, Mumbai, pertaining to the assessment year 2008–09.

2.

At the time of hearing, the learned Counsel for the assessee drawn our attention to his letter dated 18th May 2021, seeking withdrawal of its appeals in view of the fact that it has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the acknowledgement in Form–3 issued by the Revenue. The aforesaid letter along copy of Form no.3, are also kept on record.

3.

The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.

4.

Considering the fact that the assessee has sought withdrawal of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeal at this stage since the Revenue issued Form no.3.

3 Dipak H. Shah With these observations, the appeals by the assessee are liable to be dismissed as withdrawn.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →