GANPATRAM DHUDARAMJI PUROHIT,MUMBAI vs. ITO WARD 19 (1)(3), MUMBAI

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ITA 5541/MUM/2019Status: DisposedITAT Mumbai05 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The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought withdrawal of the appeal.

What were the issues?

The primary issue was the assessee's withdrawal of the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Poojan Mehta-Ld. AR, Shri Smita Verma-Ld. DR
For Respondent: Shri Smita Verma-Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member):-

1.

At the time of hearing of appeal, Ld. AR submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, seeks withdrawal of appeal. The Ld. DR did not object to the same.

2.

In view of foregoing, the appeal stand dismissed as withdrawn, however, with a liberty to assessee to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. 3. The appeal stands dismissed as withdrawn. Order pronounced on 5th April, 2021.

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