PRADIP KUMAR DWIVEDI,MUMBAI vs. INCOME TAX OFFICER WARD 3(2), THANE

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ITA 5995/MUM/2018Status: DisposedITAT Mumbai01 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed an application under the Vivad se Vishwas scheme. The appeal was dismissed as withdrawn, with liberty to seek restoration if the settlement failed.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a letter stating their intention to settle the matter under the Direct Tax Vivad se Vishwas Act, 2020.

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Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle under the Vivad se Vishwas scheme.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, MUMBAI BENCH “C” MUMBAI

For Appellant: Shri Rajesh Athavle, A.R
For Respondent: Shri Bharat Andhale, D.R
Hearing: 26/02/2021Pronounced: 01/03/2021

ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-2, Thane, which in turn arises from the assessment order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 26.12.2016 for assessment year 2014-15.

2.

The assessee has filed a letter dated 16th February, 2021, wherein it is stated that he seeks to file an application under the Direct Tax Vivad se Vishwas Act, 2020 in order to settle the aforesaid matter pending before the Tribunal. At the time of hearing, it was submitted by the ld. Authorized Representative (for short ‘A.R’) for the assessee that application has been filed by the assessee under the ‘Vivad se Vishwas scheme’ with the designated authority. It is stated by the assessee that in the backdrop of the aforesaid facts the captioned appeal may be allowed to be withdrawn.

3.

The ld. D.R did not controvert the aforesaid factual position as was canvassed before us.

4.

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach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

2 Pradip Kumar Dwivedi Vs. ITO, Ward 3(2)

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