SMT. PUJA SURESH PUNAMIYA,MUMBAI vs. ITO WARD 24 (3)(4), MUMBAI

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ITA 183/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2014-152 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The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's decision to settle the dispute under the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee filed an appeal against the order of the first appellate authority for AY 2014-15. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

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 Appellant: Ms. Dinkle Hariya-Ld. AR
For Respondent: Ms. Smita Verma-Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year 2014-15 contest the order of learned first appellate authority on certain grounds of appeal

2. The Ld. Counsel for assessee, at the outset, vide letter dated 13/11/2020, submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for the year under consideration by filing Form Nos.1 & 2 and therefore, the appeal may be treated as withdrawn. The Ld. DR did not object to the same.

3. In view of foregoing, the appeal stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4. The appeal stands dismissed as withdrawn. Order pronounced on 12th February, 2021.

Sd/- Sd/- (Amarjit Singh) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated :12/02/2021 Sr.PS, Kasarla Thirumalesh आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

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