M/S. DHL OPERATIONS B.V., THE NETHERLANDS,MUMBAI vs. DDIT (I.T.) - 1(2), MUMBAI

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ITA 2383/MUM/2006Status: DisposedITAT Mumbai08 April 2021AY 1998-19993 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The Tribunal dismissed the appeals as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee opted for settlement of disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020. The appeals were filed for assessment years 1997-98 to 1999-2000.

What were the issues?

The primary issue was the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme, leading to the withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

For Appellant: Shri Madhur Agarwal, AR
Hearing: 08.04.2021Pronounced: 08.04.2021

Heard together (6 matters)

ITA No. 2382/Mum/2006
ITA No. 2383/Mum/2006
ITA No. 2384/Mum/2006
ITA No. 2522/Mum/2006
ITA No. 2523/Mum/2006
ITA No. 2524/Mum/2006

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

भहावीय ससिंह, उऩाध्मऺ के द्वाया / PER MAHAVIR SINGH, VP:

These Cross appeal are directed against the orders of Commissioner of Income Tax (Appeals)-XXXI, Mumbai [in short ‘the CIT(A)’] for the AY 1997-98 to 1999-2000. 2. The registry placed on record Form No.3 issued by appropriate authority to the assessee. Upon perusal, it transpires that the assessee has opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for the year under consideration. The Ld. DR submitted that the appeal may be dismissed.

3.

In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4.

In the result, the above appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 08.04.2021. (एभ. फारगणेश / M. BALAGANESH) (भहावीय ससिंह /MAHAVIR SINGH) (रेखा सदस्म / ACCOUNTANT MEMBER) (उऩाध्मऺ / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 08.04.2021 सुदीऩ सयकाय, व. ननजी सचिव/ Sudip Sarkar, Sr.PS आदेश की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent. 3. आमकय आमुक्त(अऩीर) / The CIT(A) 4. आमकय आमुक्त / CIT 5. ववबागीम प्रनतननचध, आमकय अऩीरीम अचधकयण, भुिंफई / DR, ITAT, Mumbai 6. गार्ा पाईर / Guard file. आदेशान सार/ BY ORDER, सत्मावऩत प्रनत //// उप/सहायक पुंजीकार (Asstt.

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