MAHENDRA HANSARAJ SHAH,MUMBAI vs. DY CIT 31 (2), MUMBAI

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ITA 7588/MUM/2019Status: DisposedITAT Mumbai19 March 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The Tribunal dismissed the appeal as withdrawn based on the assessee's submission and the filing of Form-3 under the Vivad se Vishwas scheme.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT (A) for AY 2009-10. The assessee submitted a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH&

Hearing: 19/03/2021Pronounced: 19/03/2021

आदेश / O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

1.

The present appeal has been filed by the assessee against the order dated 30.09.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 42, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2009-10.

2.

At the outset, when the appeal was called out for hearing, none has appeared on behalf of the assessee in spite of calls. Vide letter dated 12.03.2021, assessee submitted that it has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal.

Mahendra Hansaraj Shah 3. The Ld. DR also did not object to course so suggested.

4.

In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

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