MAMTA SANJAY AGARWAL,MUMBAI vs. ITO 18(2)(3), MUMBAI

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ITA 3877/MUM/2019Status: DisposedITAT Mumbai21 April 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the Ld. DR did not object. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal for AY 2014-15 was filed before the ITAT. The assessee subsequently opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, for settlement of the dispute.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad Se Vishwas Scheme and its impact on the pending appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Hearing: 21.04.2021Pronounced: 21.04.2021

भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP:

This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-29, Mumbai, [in short CIT(A)], in appeal No. CIT(A)-29/ITO-18(2)(3)/605/2016-17 dated 29.03.2019. The assessment was framed by the Income Tax Officer (in short DCIT/ITO/ AO), Ward 18(2)(3), Mumbai for the A.Y. 2014-15 vide order Mamta Sanjay Agarwal, AY 14-15 dated 26.12.2016 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’).

2.

The registry placed on record assessee’s letters dated 01.04.2021 wherein it has been submitted that the assessee has opted for settlement of dispute for all the years under Direct Tax Vivad Se Vishwas Scheme (VSVS Scheme), 2020 and already received Form No.3 from appropriate authority. The Ld. DR did not raise any objection against the same.

3.

In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 21.04.2021 (भनोज कुभाय अग्रवार / MANOJ KUMAR AGGARWAL) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 21.04.2021 ुदीऩ यकाय, व. ननजी चिव/ Sudip Sarkar, Sr.PS Mamta Sanjay Agarwal, AY 14-15 आदेश की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent. 3. आमकय आमुक्त(अऩीर) / The CIT(A) 4. आमकय आमुक्त / CIT 5. ववबागीम प्रनतननचध, आमकय अऩीरीम अचधकयण, भुिंफई / DR, ITAT, Mumbai 6. गार्ा पाईर / Guard file. आदेशान सार/ BY ORDER, त्मावऩत प्रनत //// उप/सहायक पुंजीकार (Asstt.

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