TATA TELESERVICES ( MAHARASHTRA) LTD,NAVI MUMBAI vs. ADDL CIT 7(3), MUMBAI
What did the Tribunal hold?
The Tribunal considered the assessee's withdrawal petition and the respondent's lack of opposition. It was held that appeals related to matters settled under the Vivad Se Vishwas Scheme are to be withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT. The assessee subsequently filed a withdrawal petition stating the matter was settled under the Vivad Se Vishwas Scheme 2020.
What were the issues?
Whether an appeal should be withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI ‘E’ BENCH, MUMBAI
O R D E R Per Bench :
The assessee has moved petition seeking withdrawal of the appeal on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.
Learned Departmental Representative does not oppose the prayer so made by the assessee.
Page 2 of 2 3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.
In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.
In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 26th day of March 2021.
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