SMT. NEENA TOLARAM JALAN,MUMBIA vs. ASSISTANT COMMISSIONER OF INCOME TAX-26(2), MUMBAI

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ITA 5288/MUM/2019Status: DisposedITAT Mumbai03 May 2021AY 2009-102 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The tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought withdrawal of the appeal filed before the tribunal.

What were the issues?

Whether an appeal can be withdrawn due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

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

For Respondent: Shri Tharian Oommen – Ld. Sr. DR

1 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ (धििाारण वर्ा / Assessment Year: 2009-10) Smt. Neena Tolaram Jalan ACIT-26(2) 320, 3rd Floor, Kautilya Bhawan बिाम 502, Tivoli Building Hiranandani Gardens G Block, BKC / Vs. Powai, Mumbai – 400 076 Bandra (E), Mumbai – 400 051 स्थायीलेखा िं./ जीआइआर िं./ PAN/GIR No. ACBPG-2929-H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Letter dated 09/04/2021 Revenue by : Shri Tharian Oommen – Ld. Sr. DR ुनवाई की तारीख/ : 19/04/2021 Date of Hearing घोषणा की तारीख / : 03/05/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

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