ATUL C KAMDAR,MUMBAI vs. ITO WARD 13(2)(3), MUMBAI

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ITA 21/MUM/2019Status: DisposedITAT Mumbai12 February 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. The appeals were dismissed as withdrawn, with liberty to seek restoration if the scheme declaration is not accepted.

What were the facts?

The assessee had filed appeals for multiple assessment years. The assessee subsequently opted for settlement of disputes under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's decision to opt for the Vivad Se Vishwas Scheme, leading to the withdrawal of appeals.

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.21/Mum/2019
I.T.A. No.22/Mum/2019
I.T.A. No.23/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 2006- 07, 2008-09 & 2009-10 contest separate orders of learned first appellate authority on certain grounds of appeal

. The registry has noted certain delay in the appeal which we are inclined to condone in view of the fact that, as informed vide letter dated 22/12/2020, 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 by filing requisite Form Nos.1 &

2. The Ld. DR submitted that the appeals may be dismissed.

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 In view of foregoing, all the appeals stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.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 All these appeals stands dismissed as withdrawn.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

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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