GLOBAL RURAL NETCO LTD.,MUMBAI vs. DCIT- CC- 2 (3), MUMBAI

ITA 5241/MUM/2018Status: DisposedITAT Mumbai04 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 assessee sought withdrawal of the appeal as they had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the first appellate authority for Assessment Year 2013-14. The assessment was originally framed under Section 143(3).

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Arijit Jain- Ld. AR

For Respondent: Shri T.S. Khalsa- Ld. DR

आदेश / O R D E R

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