MR. MAHAVIR K JAIN,MUMBAI vs. ITO 26(2)(2), MUMBAI
What did the Tribunal hold?
The Tribunal noted the assessee's declaration under the Vivad se Vishwas Scheme for dispute settlement. Consequently, the appeal was dismissed as withdrawn, with liberty granted to the assessee to seek recall if the declaration is not accepted.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative was absent but communicated via email that a declaration under the Vivad se Vishwas Act, 2020 had been filed.
What were the issues?
The primary issue was the assessee's intention to settle the dispute through the Vivad se Vishwas Act, leading to the withdrawal of the appeal.
Which sections of the Income-tax Act were involved?
None
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY
Date of hearing 02 -02-2021 Date of Pronouncement 02/02/2021 O R D E R
Per Saktijit Dey, JM
This is an appeal by the assessee against the order dated 22-03-2019 of learned Commissioner of Income Tax (Appeals)-38, Mumbai for the assessment year 2015-16.
When the appeal was called for hearing, no one was present on behalf of the assessee. However, the assessee, through e-mail has communicated that he has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling
2 ITA 4907/Mum/2019
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