RAMESH H. BHANSALI,MUMBAI vs. ITO 19(3)(1), MUMBAI

ITA 3114/MUM/2018Status: DisposedITAT Mumbai16 March 2021AY 2010-112 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The Tribunal dismissed both appeals as withdrawn, acknowledging the assessee's participation in the Vivad Se Vishwas Scheme. 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 disputes for both assessment years under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee received Form No.3 from the appropriate authority and sought withdrawal of the appeals.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessee opting for settlement under 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 Appellant: Shri Vimal Sethiya, Ld. AR

For Respondent: Ms. Smita Verma – Ld. Sr. DR

Heard together (2 matters)

I.T.A. No.3114/Mum/2018

I.T.A. No.3115/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

Per Manoj Kumar Aggarwal (Accountant Member)

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