M/S. GANGADHAR OIL REFINERY (I) LTD.,MUMBAI vs. DCIT CENT. CIR. - 5(1), MUMBAI

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ITA 3675/MUM/2019Status: DisposedITAT Mumbai02 March 2021AY 2009-103 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The Tribunal dismissed the appeals as withdrawn, allowing the assessee to revive them if the matter is not resolved under the Vivad se Vishwas scheme. The Revenue had no objection to this course of action.

What were the facts?

The assessee filed seven appeals before the ITAT for assessment years 2009-10 to 2015-16. During the hearing, the assessee's counsel submitted that the assessee had opted for the Vivad se Vishwas Scheme.

What were the issues?

The primary issue was the assessee's intention to settle the dispute under the Vivad se Vishwas Scheme, leading to the withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA, AM & SHRI AMARJIT SINGH, JM

For Appellant: Ms. Varsha Bhatter
For Respondent: Shri T.S. Khalsa (Sr. AR)
Hearing: 02/03/2021Pronounced: 02/03/2021

Heard together (7 matters)

I.T.A. No.3675/Mum/2019
I.T.A. No.3676/Mum/2019
I.T.A. No.3677/Mum/2019
I.T.A. No.3678/Mum/2019
I.T.A. No.3679/Mum/2019
I.T.A. No.3680/Mum/2019
I.T.A. No.3681/Mum/2019

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

to 3681/Mum/2019 A.Y.2009-10 to 2015-16 आदेश / O R D E R PER AMARJIT SINGH, JM: These seven appeals filed by the assessee against the common order dated 28.03.2019 passed by the Commissioner of Income Tax (Appeals)- 53Mumbai [hereinafter referred to as the “CIT(A)”]. Relevant to the A.Ys.2009-10 to 2015-16.

2.

We have heard the arguments advanced by the Ld. Representative of the parties and perused the record. When these appeals were called out for hearing, the ld. Counsel of the assessee has submitted that the assessee has preferred to go with Vivad se Vishwas Scheme and in this regard the letter dated 20.02.2021 has been filed. Copy of letter is on record which speaks that the assessee has availed the Vivad se Vishwas Scheme and Form Nos. 1 & 2 has been filed. The assessee is awaiting for final resolution of the matter under the said scheme. In view of the said submission, the appeals can be dismissed as withdrawn as long as his right for revival of the appeals are protected, in the event of, for some unfortunate reason, the matter being not settled under the Vivad se Vishwas scheme.

3.

The Ld. DR has no objection to the above.

4.

In view of the above, we dismiss the appeals as withdrawn, subject to be rider that in the unlikely event of matter not being resolved under the Vivad se Vishwas scheme, the assessee shall have liberty to approach the Tribunal for restoration of his appeals.

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