ANISHA SUNIL THARWANI,ULHASNAGAR vs. ITO WARD-2(1), KALYAN

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ITA 168/MUM/2019Status: DisposedITAT Mumbai03 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 found no purpose in keeping the appeal pending and decided to dismiss it. The assessee was granted liberty to seek restoration if the scheme declaration was not accepted.

What were the facts?

The assessee filed an appeal for Assessment Year 2015-16. The Revenue's representative pointed out that the assessee intended to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Brajendra Kumar -Ld.DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2015-16) Anisha Sunil Tharwani ITO-Ward-2(1) बनाम/ 2nd Floor, Wayle Nagar Tharwani Bunglow, Royal Residency Near New Telephone Exchange Khadakpada Vs. Ulhasnagar-421 001. Kalyan (W)-421 301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPT-5141-N (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Letter dated 18/02/2020 Revenue by : Shri Brajendra Kumar -Ld.DR सुनवाई की तारीख/ : 25/02/2021 Date of Hearing घोषणा की तारीख / : 03/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

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