NISHTA MALL MANAGEMENT CO P LTD.,MUMBAI vs. ITO WARD -10(3)(1) [NOW DCIT RANGE 10(3)(1), MUMBAI

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ITA 2342/MUM/2019Status: DisposedITAT Mumbai15 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal granted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee sought permission to withdraw their appeal before the ITAT. This was due to the assessee opting to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to opting for a settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: SHRI SAKTIJIT DEY (JM) & SHRI N. K. PRADHAN (AM)

For Appellant: Shri Dinkle Hariya (AR)
For Respondent: Ms. Smita Verma (DR)
Hearing: 15/02/2021Pronounced: 15/02/2021

O R D E R

PER SAKTIJIT DEY, JM

1.

This is an appeal by the assessee against the order dated 31.01.2019 of learned Commissioner of Income Tax (Appeals) – 17, Mumbai for the assessment year 2012-13.

2.

The Learned Authorized Representative of the assessee, at the outset, sought permission on behalf of the assessee to withdraw the appeal as the assessee has opted for settling the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and has received certificate in Form 3. In fact, the assessee has also sent letter dated 15.02.2021(kept on record) with similar request. 3. The Learned Departmental Representative has no objection to the aforesaid request of the assessee. 4. In view of the facts discussed above, we permit the assessee to withdraw this appeal. Accordingly, the appeal is dismissed as withdrawn. Assessment Year: 2012-13

3.

In the result, appeal is dismissed.

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