DCIT CIRCLE-12(1)(1), MUMBAI vs. M/S ANUPAM STATIONERY SUPERSTORE PVT LTD., MUMBAI

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ITA 4706/MUM/2019Status: DisposedITAT Mumbai25 February 2021AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme. Since the assessee's dispute was settled under the scheme, the Revenue's appeal became infructuous.

What were the facts?

The Revenue filed an appeal against the deletion of penalty by the first appellate authority. The assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the Revenue's appeal is infructuous due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Jassmine Sawla -Ld.AR-
For Respondent: Shri Brajendra Kumar-Ld. DR

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2010-11) DCIT-Circle-12(1)(1) M/s. Anupam Stationery Room No.128D, 1st Floor Superstores Pvt.Ltd. बनाम/ 1st Floor, Sai shopping Mall Aaykar Bhavan, Churchgate Vs. Mumbai-400 020 S.V. Road, Borivali (W) Mumbai-400 092 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACR-8425-P (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Ms. Jassmine Sawla -Ld.AR- Withdrawal Letter Dt.23/02/2021 Revenue by : Shri Brajendra Kumar-Ld. DR सुनवाई की तारीख/ : 25/02/2021 Date of Hearing घोषणा की तारीख / : 25/02/2021 Date of Pronouncement आदेश / O R D E R Saktijit Dey (Judicial Member)

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