BRIDGING ARCHITECTEN & INGENIEURS,MUMBAI vs. DCIT (IT) - 1(3)(2), MUMBAI

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ITA 270/MUM/2019Status: DisposedITAT Mumbai25 February 2021AY 2015-162 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 assessee requested to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The tribunal acknowledged this request.

What were the facts?

The assessee filed an appeal against an assessment order for the assessment year 2015-16. Subsequently, the assessee opted for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee after opting for a dispute resolution 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, MUMBAI BENCH “I”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI S.RIFAUR RAHMAN.

For Appellant: Shri Raja B. Singh
For Respondent: Shri Sanjay Singh

Assessee by : Shri Raja B. Singh Revenue by : Shri Sanjay Singh सुनवाई की तारीख/ : 25/02/2021 Date of Hearing घोषणा की तारीख / : 25/02/2021 Date of Pronouncement आदेश/ ORDER PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against the Assessment Order dated 31/10/2018 passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, for the assessment year 2015-16.

2.

A letter dated 24/02/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and hence, want to withdraw the appeal.

आअसं. 270/मुं/2019 (�न.व.2015-16) (A.Y.2015 Shri Sanjay Singh, representing the Department stated that the Department has 3. no objection if the assessee want to withdraw appeal to avail the benefit of ‘VSVS’.

4.

A perusal of above letter shows that the assessee’s declaration under VSVS for the impugned assessment year has been accepted and the Designated Authority has issued Form-3. In view of above, the appeal by assessee is dismissed as withdrawn.

5.

The appeal by assessee is dismissed as withdrawn.

Order pronounced in the open Court on Thursday, the 25th day of February, 2021.

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