KERSIWOOD HOLDINGS LTD.,CYPRUS vs. ASST CIT (IT) CIRCLE- 3 (1)(2), MUMBAI

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ITA 7108/MUM/2019Status: DisposedITAT Mumbai02 March 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and received Form 3. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2015-16. 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 Rajan Vora -Ld.AR
For Respondent: Shri Vijaykumar Subramaniyam-Ld. Sr. DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2015-16) Kersiwood Holdings Ltd. ACIT (Intl. Tax.)-3(1)(2) 16th Floor, Air India Building C/o. Smita Goel बनाम/ Algo Legal, 8th Floor Nariman Point Vs. SN Tower, 25/2, MG Road Mumbai-400 021 Bangalore-560 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFCK-9247-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Rajan Vora -Ld.AR (Letter dated 06/02/2021) 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 2015-16 contest final assessment order dated 23/10/2019 passed by learned Assessing Officer u/s 143(3) r.w.s. 144C(13).

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