HEMANT TOPIWALA,MUMBAI vs. DCIT CIRCLE-11(2)(2), MUMBAI

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ITA 6077/MUM/2019Status: DisposedITAT Mumbai09 March 2021AY 2015-162 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The tribunal dismissed the appeal as withdrawn.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 VSV Scheme was not accepted.

What were the facts?

The assessee sought withdrawal of the appeal because they opted for settlement under the Direct Tax Vivad Se Vishwas Scheme for the assessment year 2015-16. The Revenue did not object to the withdrawal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to 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 Respondent: Shri Gurbinder Singh-Ld.DR

आयकरअपील सं./ (िनधा�रण वष� / Assessment Year: 2015-16) Hemant Topiwala DCIT-Circle-11(2)(2) 11/12, 5th Floor Mumbai. बनाम/ Gurukrupa Building Vs. NS Road No.6, JVPD Scheme, Vile Parle(W), Mumbai-400 056 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABPT-5375-J (अपीलाथ�/Appellant) (��थ� / Respondent) : Assessee by : Withdrawal letter dt.05/03/2021 Revenue by : Shri Gurbinder Singh-Ld.DR सुनवाई की तारीख/ : 09/03/2021 Date of Hearing घोषणा की तारीख / : 09/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing, the assessee vide letter dated 05/03/2021, seek withdrawal of the appeal in view of the fact that it has opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VSV Scheme), 2020 for the year under consideration. 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In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. The appeal stand dismissed as withdrawn. 3.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 09th March, 2021. Sd/- Sd/- (Pavan Kumar Gadale) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 09/03/2021 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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