VIPUL ANANTRAI THOSANI,MUMBAI vs. ITO, 22(3)(5), MUMBAI

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ITA 3259/MUM/2019Status: DisposedITAT Mumbai08 March 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. The appeals were accordingly dismissed as withdrawn.

What were the facts?

The assessee had appealed against orders for AY 2012-13 and 2013-14. The assessee subsequently opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessee's settlement under the Vivad se Vishwas Act warrants withdrawal of the pending appeals.

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 SAKTIJIT DEY & SHRI S.RIFAUR RAHMAN

For Respondent: Shri Sanjay J Sethi, DR

Heard together (2 matters)

I.T.A. No.3259/Mum/2019
I.T.A. No.3260/Mum/2019

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

O R D E R Per Saktijit Dey (JM): Captioned appeals by the same assessee arise out of two separate orders dated 20-03-2019 of learned Commissioner of Income-tax (Appeals)-34, Mumbai for the assessment years 2012-13 and 2013–14. 2. The assessee has filed letter dated 08-02-2021 stating that he has opted for settling the dispute arising in the appeals under the Direct Tax Vivad se Vishwas Act, 2020. He has also enclosed copies of the declaration filed in Forms 1 & 2 as I.T.A. No.3259 & 3260/Mum/2019 2 well as the certificates issued by the designated authority in Form 3. Thus, the assessee has requested for withdrawal of the appeals. The learned Departmental Representative has no objection to the aforesaid request of the assessee.

3.

In view of the facts discussed above, we permit the assessee to withdraw the captioned appeals. Accordingly, appeals are dismissed as withdrawn.

4.

In the result, appeals are dismissed. Order pronounced on 08/03/2021. Sd/- sd/- (S.RIFAUR RAHMAN) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dt : /03/2021 Pavanan Copy to : 1. Appellant 2. Respondent 3. The CIT concerned 4. The CIT(A) 5. The DR, ITAT, Mumbai 6. Guard File /True copy/ By Order

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