M/S ACE HIRING SERVICES LLP,MUMBAI vs. ASST CIT CIRCLE- 17 (1), MUMBAI

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ITA 167/MUM/2020Status: DisposedITAT Mumbai09 April 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the matter was settled under the Vivad Se Vishwas Scheme 2020. As the appeal was no longer required, it was dismissed as withdrawn.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.

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute is settled under a scheme like Vivad Se Vishwas.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

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

For Appellant: Ms. Priya (AR)
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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

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