What did the Tribunal hold?

The tribunal noted that the matter was settled under the Vivad Se Vishwas Scheme 2020. As the Revenue did not oppose the withdrawal, the appeals were dismissed as withdrawn.

The assessee filed appeals before the ITAT for assessment years 2013-14 and 2014-15. The assessee subsequently filed a petition seeking withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

Mukesh Mansukhlal Bhimani vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

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

For Appellant: Shri Dharmesh Sanghavi (AR)

Hearing: 09/04/2021Pronounced: 09/04/2021

Heard together (2 matters)

I.T.A. No.704/Mum/2020

I.T.A. No.705/Mum/2020

Read from the judgment's own cause title. This page is filed under one of them.

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no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn. & 705/Mum/2020 A.Ys. 2013-14 & 2014-15 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the above position, as also bearing in mind entirely of the case, we deem it fit and proper to dismiss the appeals as withdrawn.

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 In the result, the appeals are dismissed as withdrawn.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

MUKESH MANSUKHLAL BHIMANI,MUMBAI vs. DCIT 15(1)(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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