GAZALA ASHFQ MULLA,MUMBAI vs. ITO-17(1)(4), MUMBAI

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ITA 5613/MUM/2019Status: DisposedITAT Mumbai05 April 2021AY 2015-162 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The tribunal dismissed the appeal as withdrawn.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 had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought withdrawal of the appeal filed before the tribunal.

What were the issues?

The primary issue was the assessee's request to withdraw 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 Respondent: Ms. Smita Verma – Ld. Sr. DR

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: 2015-16) Gazala Ashfaq Mulla ITO-17(1)(4) बिाम/ Room No.115, 1st Floor Room No.E/413, Priti Apartment Yari Road, Versova, Andheri(E) Aaykar Bhavan, M.K. Road Vs. Mumbai – 400 061. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. ALSPM-0513-D (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : Assessee’s Letter Dt.10/03/2021 Revenue by : Ms. Smita Verma – Ld. Sr. 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)

1.

The registry placed on record assessee’s letter dated 10/03/2021 wherein it has been 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 the appeal. The Ld. DR did not raise any objection against the same.

2.

In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. The appeal stand dismissed as withdrawn.

3.

Order pronounced on 5th April, 2021.

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