SIDDHESH CAPITAL MARKET SERVICES P.LTD,MUMBAI vs. DCIT CIR 3(3)(1), MUMBAI

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ITA 7343/MUM/2017Status: DisposedITAT Mumbai01 March 2021AY 2011-123 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The Tribunal dismissed the appeals as withdrawn, with a rider. The assessee has the liberty to approach the Tribunal for restoration if the matter is not resolved under the Vivad se Vishwas scheme.

What were the facts?

The assessee filed three appeals for assessment years 2011-12 to 2013-14. The assessee had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and was awaiting resolution under the scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme, with provisions for revival.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

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: Shri Snehal Bamne (AR)
Hearing: 01/03/2021Pronounced: 01/03/2021

Heard together (3 matters)

I.T.A. No.7343/Mum/2017
I.T.A. No.7344/Mum/2017
I.T.A. No.7345/Mum/2017

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

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