SANGEETA ASHOKKUMAR CHHAJER,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 15(1)(1), MUMBAI

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ITA 5974/MUM/2017Status: DisposedITAT Mumbai09 February 2021AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee opted for settlement under the Vivad se Vishwas Scheme and Form No. 3 was issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee later filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the dispute.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Ms. Moksha Salot (AR)
For Respondent: Shri T.S. Khalsa (DR)
Pronounced: 09/02/2021

Date of hearing 28 -01-2021 Date of Pronouncement 09/02/2021 O R D E R

Per Saktijit Dey, JM

1.

This is an appeal by the assessee against the order dated 30-06-2017 of learned Commissioner of Income Tax (Appeals)-24, Mumbai for the assessment year 2013-14.

2 ITA 5974/Mum/2017

2.

The learned Counsel for the assessee submitted, the assessee has filed letter dated 27-01-2021 stating that she had filed application under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal. Further, she submitted, Form No.3 issued by the designated authority has also been received.

3.

Heard the parties and perused materials on record. Considering the fact that assessee has opted for settling the dispute arising in the present appeal under the Vivad se Vishwas Scheme, 2010 and form No.3 has already been issued by the disgnated authority, we are inclined to dismiss this appeal as withdrawn. However, in the unlikely event of the dispute not been resolved, liberty is granted to the assessee to seek recall of this order and restoration of the appeal.

4.

In the result, appeal is dismissed with the aforementioned liberty. Order pronounced in the Open Court on this 09/02/2021. Sd/- sd/- (MANOJ KUMAR AGGARWAL) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated : 09/ 02/2021. Pavanan, Sr.P.S (on contract)

3 ITA 5974/Mum/2017

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