MANGNOLOA MAYURA CO-OP HOUSING SOCY. LTD.,MUMBAI vs. ITO 26 (2)(2), MUMBAI

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ITA 6825/MUM/2019Status: DisposedITAT Mumbai19 February 2021AY 2009-103 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 acknowledged the assessee's request for withdrawal due to settlement under the Vivad Se Vishwas Scheme. The Departmental Representative did not oppose the prayer.

What were the facts?

The assessee filed appeals before the ITAT seeking withdrawal of these appeals. The reason for withdrawal was that the matters were settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal can be withdrawn if the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘D’ BENCH, MUMBAI

O R D E R Per Bench :

1.

The assessee has moved petition seeking withdrawal of these appeals on the ground that the matters are settled under Vivad Se Vishwas Scheme 2020.

2.

Learned Departmental Representative does not oppose the prayer so made by the assessee. to 6827/Mum/2019 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12

Page 2 of 3 3. There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeals are required to be withdrawn.

4.

In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss these appeals as withdrawn.

5.

In the result, the appeals are dismissed as withdrawn. Pronounced in the open court today on the 19th day of February 2021.

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