CLEARWATER CAPITAL PARTNERS (CYPRUS) LIMITED,MUMBAI vs. ASSTT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(1)(1), MUMBAI

PDF · subscribers
ITA 6641/MUM/2018Status: DisposedITAT Mumbai02 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. The revenue representative agreed that the appeal could be dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the final assessment order for AY 2014-15. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Rushabh Mamania-Ld.AR
For Respondent: Shri Vijaykumar Subramaniyam –

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2014-15) Clearwater Capital Partners ACIT(Intl. Tax.)-2(1)(1) Room No.1713, 17th Floor (Cyprus) Limited बनाम/ C/o. SRBC & Associates LLP Air India Building 14th Floor, The Ruby Nariman Point Vs. 29, Senapati Bapat Marg Mumbai-400 021 Dadar (W), Mumbai-400 028 "थायीलेखासं./जीआइआरसं./PAN/GIR No.AACCC-9756-A (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Rushabh Mamania-Ld.AR (Letter/email dt. 25/02/2021) Revenue by : Shri Vijaykumar Subramaniyam – Ld. Sr.DR सुनवाई की तारीख/ : 02/03/2021 Date of Hearing घोषणा की तारीख / : 02/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year 2014-15 contest final assessment order dated 24/09/2018 passed by learned Assessing Officer u/s 143(3) r.w.s. 144C(13).

More judgments on Section 144C(13)

All 3,426 judgments and leading authorities on Section 144C(13) →

Recent GST High Court judgments

Search GST case law →