SHRI. KHUSHROO BOSHIR LAKDAWALLA,MUMBAI vs. ITO WARD 19(2)(2), MUMBAI

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ITA 975/MUM/2019Status: DisposedITAT Mumbai10 March 2021AY 2013-142 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The tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee opted to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee sought withdrawal of the appeal before the tribunal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee's opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI PAVAN KUMAR GADALE, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Neha Paranjape-Ld. AR
For Respondent: Shri Gurbinder Singh-Ld.DR

आयकरअपील सं./ (िनधा�रण वष� / Assessment Year: 2013-14 ) Mr. Khushroo Noshir Lakdawalla ITO-Ward-19 (2)(2) बनाम/ 1st & 2nd Floor, Matru Mandir 7, Dulwich Mansion 224, J. Dadaji Road, Tardeo Tardeo, Nana Chowk Vs. Mumbai-400 007. Grant Road, Mumbai-400 007. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAPL-5694-B (अपीलाथ�/Appellant) (��थ� / Respondent) : Assessee by : Ms. Neha Paranjape-Ld. AR Revenue by : Shri Gurbinder Singh-Ld.DR सुनवाई की तारीख/ : 10/03/2021 Date of Hearing घोषणा की तारीख / : 10/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing, the learned counsel for assessee submitted that the assessee has opted to settle the dispute under Direct Tax Vivad Se Vishwas Scheme (VSV Scheme), 2020 for the year under consideration and therefore, seek withdrawal of the appeal. The Ld. DR did not raise any objection.

2.

In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. The appeal stand dismissed as withdrawn. 3.

Order pronounced in the open court on 10th March, 2021. Sd/- Sd/- (Pavan Kumar Gadale) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 10/03/2021 Sr.PS, Jaisy Varghese आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6. आदेशानुसार/ BY ORDER,

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