What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn based on the assessee's submission of opting for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

The assessee's appeal was placed for fresh adjudication after the Bombay High Court set aside previous tribunal orders. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for a settlement scheme.

Amore Jewels P. Ltd vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAVISH SOOD, JM

For Respondent: Shri Sunil Kumar Mishra – Ld. DR

आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी रवीशसूद, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAVISH SOOD, JM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2007-08) M/s Amore Jewels Private Ltd. DCIT-9(1) बनाम/ Plot No.3A, Behind Patel Aluminum Mumbai. Goregaon (East) Vs. Mumbai – 400 063 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAECA-7184-J (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Assessee’s letter dated 15/02/2021 Revenue by : Shri Sunil Kumar Mishra – Ld. DR सुनवाई की तारीख/ : 26/03/2021 Date of Hearing घोषणा की तारीख / : 26/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

AMORE JEWELS P. LTD,MUMBAI vs. DCIT 9(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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