DR HRISHIKESH DATTATRAY PAL,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), MUMBAI

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ITA 5246/MUM/2019Status: DisposedITAT Mumbai06 May 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against penalty orders under section 271(1)(c) for three assessment years. The assessee's representative sent an email requesting withdrawal of the appeals.

What were the issues?

Whether the appeals filed by the assessee against penalty orders should be withdrawn due to opting for the Vivad se Vishwas scheme.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, MUMBAI BENCHES “H”, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI M. BALAGANESH

For Respondent: Shri Gurbinder Singh (DR)
Hearing: 06/05/2021Pronounced: 06/05/2021

O R D E R PER SAKTIJIT DEY, JM These appeals by the assessee arise out of three separate orders, all dated 28.05.2019, of learned Commissioner of Income Tax (Appeals) – 51, Mumbai confirming the penalty imposed under section 271(1)(c) of the Income Tax Act, 1961 for the assessment years 2013-14, 2014-15 and 2015-2016.

2.

When the appeals were called for hearing no one was present for the assessee. However, Ms. Apeksha Gada, learned Authorized Representative of the assessee has sent an e-mail stating that on instructions of the assessee, she would like to withdraw these appeals as the assessee has opted for settling 2 MUM/2019 Assessment Years: 2013-14, 2014-15 & 2015-16 the dispute arising in these appeals under the Direct Tax Vivad se Vishwas Act, 2020 and has also received certificates issued by the designated authority in Form 3.

3.

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 him to withdraw these appeals. Accordingly, appeals are dismissed as withdrawn.

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