RAMKARAN KARWA LEGAL HEIR OF LATE MRS. MRUDULA R KARWA,MUMBAI vs. ASST CIT 19 (2), MUMBAI

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ITA 7813/MUM/2019Status: DisposedITAT Mumbai19 March 2021AY 2012-132 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 noted that the assessee had filed the necessary declaration under the Vivad se Vishwas scheme and requested withdrawal. The Revenue did not object to this course of action.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2012-13. The assessee later submitted a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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, “D” 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 16.09.2019 passed by Ld. Commissioner of Income Tax (Appeals)- 30, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2012-13.

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 10.03.2021, 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. 3. The Ld. DR also did not object to course so suggested.

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 In view of the above, we dismiss the appeal as withdrawn based on the letter submitted before us and assessee has filed the relevant Form No. 3 under the Vivad se Vishwas scheme, 2020.

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