DR RAJU L BHATIA,MUMBAI vs. ACIT, CIRCLE-22(3), MUMBAI, MUMBAI

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ITA 5993/MUM/2019Status: DisposedITAT Mumbai20 April 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the litigation under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. During the hearing, the assessee's counsel submitted that the assessee had opted for the Vivad Se Vishwas Scheme and received acceptance from the Revenue.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI SHAMIM YAHYA, HONBLE & SHRI C.N. PRASAD, HONBLEDr. Raju L Bhatia v. Shri Vipul Mody Shri Bharat Andhale

For Appellant: Shri Vipul Mody
For Respondent: Shri Bharat Andhale
Hearing: 20.04.2021Pronounced: 20.04.2021

Date of Hearing : 20.04.2021 Date of Pronouncement : 20.04.2021 O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)-30, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 05.07.2019 for the A.Y. 2012-13.

2.

At the time of hearing the appeal virtually, Ld. Counsel for the assessee submitted that assessee opted for Vivad Se Vishwas Scheme and filed declaration and undertaking in Form-1 to settle the litigation and Form 3 is received from the Revenue accepting the said declaration. Ld. Counsel for the assessee requested for withdrawal of appeal.

(A.Y: 2012-13) Dr. Raju L Bhatia 3. In view of the submission of the Ld. Counsel that assessee has already filed application under Vivad-Se-Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration, the appeal of the assessee is dismissed as withdrawn with liberty to file miscellaneous application in case the application under Vivad Se Vishwas Scheme is rejected by the revenue.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the virtual court on 20.04.2021.

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