SMT. MINAL S NAYAK,MUMBAI vs. ACIT 21 (2), MUMBAI

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ITA 4950/MUM/2019Status: DisposedITAT Mumbai26 February 2021AY 2013-142 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Tribunal noted that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal is required to be withdrawn. The Tribunal therefore dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2013-14. The assessee subsequently filed a withdrawal letter stating the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal should be dismissed as withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘D’ BENCH, MUMBAI

O R D E R Per Bench :

1.

The assessee has moved petition seeking withdrawal of the appeal on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

3.

There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

4.

In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

Assessment Year: 2013-14 Page 2 of 3 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 26th day of February, 2021.

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