REDIFF.COM INDIA LTD.,MUMBAI vs. ACIT- CIRCLE -8(1)(1), MUMBAI

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ITA 3199/MUM/2018Status: DisposedITAT Mumbai11 March 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that no purpose would be served by keeping the appeal pending as the assessee opted for the Vivad se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee intended to settle tax litigation by opting for the 'Vivad se Vishwas Scheme'. The assessee's authorized representative filed a letter confirming this intention.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.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?

Section 143(3),Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

For Appellant: Shri Ravi Ch., AR
For Respondent: Shri Vijay Kumar
Hearing: 11.03.2021Pronounced: 11.03.2021

O R D E R PER PAVAN KUMAR GADALE: This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) - 14 Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961.

2.

At the time hearing, the Ld. AR of the assessee submitted that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme. The Ld.AR has filed a letter on 10.03.2021 mentioning that Rediff.com, Mumbai the assessee is intended to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) Contra, the Ld. DR has no objections.

3.

We heard the rival submissions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and the Ld.AR has filed the letter. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.

4.

In the result, the appeal filed by the assessee is dismissed.

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