What did the Tribunal hold?

The tribunal dismissed the appeals as withdrawn, allowing the assessee to seek restoration if the declarations under the scheme were not accepted.

The assessee had opted for settlement of disputes for both assessment years under the Direct Tax Vivad Se Vishwas Scheme (VVS Scheme). Consequently, the assessee sought withdrawal of the appeals filed before the tribunal.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for the Vivad Se Vishwas Scheme.

M/S. Piyushri Diamonds vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

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

For Respondent: Smt. Smita Verma-Ld. DR

Heard together (2 matters)

I.T.A. No.5598/Mum/2019

I.T.A. No.5599/Mum/2019

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

आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI माननीय श्री शक्तिजीत दे, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2011-12) & आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2009-10) M/s. Piyushri Diamonds ITO-19(2)(5) बिाम/ 39/40, 130, Fateh Niwas Mumbai. Raja Rammohan Roy Road Vs. Mumbai – 400 004. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFP-5939-K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Letters dated 15/02/2021 & 25/03/2021 Revenue by : Smt. Smita Verma-Ld. DR सुनवाई की तारीख/ : 25/03/2021 Date of Hearing घोषणा की तारीख / 05/04/2021 : Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

M/S. PIYUSHRI DIAMONDS,MUMBAI vs. INCOME TAX OFFICER-19(2)(5), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments