RESHA MULCHAND SAWLA,MUMBAI vs. ITO 25 (3)(3), MUMBAI

ITA 4995/MUM/2019Status: DisposedITAT Mumbai09 February 2021AY 2013-142 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad se Vishwas Act.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee subsequently filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, to settle the dispute. The assessee received Form No.3 from the designated authority.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Appellant: Shri Vimal Punmiya (AR)

For Respondent: Smt. Smita Verma (DR)

Pronounced: 04/02/2021

Date of hearing 04-02-2021 Date of Pronouncement 04/02/2021 O R D E R

Per Saktijit Dey, JM

This is an appeal by the assessee against the order dated 14-06-2019 of learned Commissioner of Income Tax (Appeals)-37, Mumbai for the assessment year 2013-14.

Shri Vimal Punmiya, the learned AR submitted, assessee had filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the 2 ITA 4995/Mum/2019

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