SHRI RAJ KUMAR SARAF,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CC 4(2), MUMBAI

PDF · subscribers
ITA 5441/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee had filed an appeal before the ITAT. During the hearing, it was submitted by the Revenue that the assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT should be dismissed as withdrawn when the assessee opts for settlement under the Vivad Se Vishwas Scheme.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 Respondent: Ms. Smita Verma – Ld. Sr. DR

Per Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing of this appeal, none appeared for assessee but Ld. DR submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and therefore, the appeal may be dismissed.

2.

In view of foregoing, the appeal stand dismissed as withdrawn, however, with a liberty to assessee to seek restoration of this appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. 3. The appeal stands dismissed as withdrawn. Order pronounced in the open court on 15th March, 2021.

Recent GST High Court judgments

Search GST case law →