M/S. UDAY KHIMJI SHAH,MUMBAI vs. CIT (A) - 30, MUMBAI

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ITA 1262/MUM/2020Status: DisposedITAT Mumbai09 April 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Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. Therefore, the Tribunal deemed it fit to dismiss the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a petition seeking withdrawal of the appeal. The reason for withdrawal was that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn and dismissed due to settlement under the Vivad Se Vishwas Scheme.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 Uday K. Shah
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 appeal 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

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