AMICHAND BHERCHAND MUTHA,MUMBAI vs. ITO, WARD-19(1)(1), MUMBAI

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ITA 1819/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2009-102 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The Tribunal dismissed the appeals as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee had opted for settlement of disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020. Forms have been issued by the appropriate authority for all the assessment years under consideration.

What were the issues?

The primary issue was whether the appeals should be withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Smita Verma-Ld. DR

Heard together (3 matters)

I.T.A. No.1819/Mum/2019
I.T.A. No.1820/Mum/2019
I.T.A. No.1821/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee for Assessment Years 2009- 10 to 2011-12 contest separate orders of learned first appellate authority on certain grounds of appeal.

2.

The registry placed on record assessee’s letters dated 20/01/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for all the years under consideration and Form Nos. 3 have been issued by appropriate authority. Accordingly, a plea has been raised seeking withdrawal of the appeals. The Ld. DR did not object to the same.

3.

In view of foregoing, all the appeals stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. 4. All these appeals stands dismissed as withdrawn. Order pronounced on 12th February, 2021.

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