PRAFUL HIRALAL ZAVERI,MUMBAI vs. ITO -22(2)(5), MUMBAI

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ITA 1102/MUM/2020Status: DisposedITAT Mumbai09 April 2021AY 2006-072 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 noted that the Revenue did not oppose the withdrawal. Consequently, the Tribunal found it appropriate to dismiss the appeals as withdrawn.

What were the facts?

The assessee filed petitions seeking withdrawal of appeals before the ITAT. The reason for withdrawal was that the matter had been settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute is settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI PRAMOD KUMAR, VP & SHRI AMARJIT SINGH, JM

For Appellant: Shri Praful H. Zaveri
Hearing: 09/04/2021Pronounced: 09/04/2021

O R D E R PER BENCH:

1. 1. The assessee has moved petition seeking withdrawal of the appeals on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2. Learned Departmental Representative does not oppose the prayer so made by the assessee.

3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn.

4. In view of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeals as withdrawn. to 1105/Mum/2020 A.Ys.2009-10, 2007-08, 2008-09 & 2006-07.

5. In the result, the appeals are dismissed as withdrawn. Pronounced in the open court today on the 09/04/2021

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