MAYA AUTO RENTALS,MUMBAI vs. ITO-21(2)(2), LALBAUG, MUMBAI

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ITA 7229/MUM/2018Status: DisposedITAT Mumbai08 February 2021AY 2013-144 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee sought to withdraw the appeal as they had opted 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 settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Appellant: Smt. Smita Verma (DR)
For Respondent: Shri Rohit Pedhnekar (Employee)
Pronounced: 08/02/2021

This is an appeal by the revenue against order dated 20-06-2018 of learned Commissioner of Income-tax (Appeals)-48, Mumbai for the assessment year 2013-

14.2.

The assessee has filed letter dated 28-12-2020 seeking permission to withdraw the appeal as it has opted for settling the dispute arising in the appeal under the Direct Tax Vivad se Vishwas Act, 2020. The learned Departmental Representative has no objection to the aforesaid request of the assessee.

2

3.

In view of the facts discussed above, I permit the assessee to withdraw the appeal. Accordingly, appeal is dismissed as withdrawn.

4.

In the result, appeal is dismissed.

Order pronounced in the Open Court on this 08/02/2021. (SAKTIJIT DEY) JUDICIAL MEMBER

Mumbai, Dated : 08/ 02/2021. Pavanan, Sr.P.S (on contract) Copy of the order forwarded to :

1.

The Appellant.

2.

The Responent.

3.

The CIT(A)

4.4.

The CIT

5.

D.R., ITAT, Mumbai.

6.

Guard File. //// By order

I.T.A.T., Mumbai.

3 Date Initial Draft dictated on 08-02-2021 Sr.P.S.

1.

Draft placed before 08-02-2021 Sr.P.S. 2. the author. Draft proposed & JM/AM 3. placed before the second member Draft JM/AM 4. discussed/approved by Second Member Approved draft Sr.P.S. 5. comes to the Sr.PS/PS Kept for Sr.P.S. 6. pronouncement File sent to the Sr.P.S.

7.

Bench Clerk

8.

Date on which file goes to the AR

9.

Date on which file goes to the Head Clerk

10.

Date of dispatch of Order

11.

Dictation Pad is enclosed.

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