SIRAJ HUSSIN FIRESTONEWALA,MUMBAI vs. ITO, 26(3)(2), MUMBAI

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ITA 2832/MUM/2019Status: DisposedITAT Mumbai04 February 2021AY 2010-112 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The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee filed an appeal for Assessment Year 2010-11. Subsequently, the assessee opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

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

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year 2010-11 contest the order of learned first appellate authority on certain grounds of appeal. The assessment was framed by Ld. AO u/s 143(3) on 28/03/2013. 2. The registry placed on record assessee’s letter dated 25/01/2021 wherein it has been stated that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for the year under 2 Siraj Hussain Firestonewala Assessment Year: 2010-11 consideration. The Ld. DR submitted that the appeal may be dismissed.

3.

In view of foregoing, the appeal stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4.

The appeal stands dismissed as withdrawn. Order pronounced on 04th February, 2021. (Mahavir Singh) (Manoj Kumar Aggarwal) उपा"" / Vice President लेखा सद" / Accountant Member मुंबई Mumbai; िदनांक Dated :04/02/2021 Sr.PS, Kasarla Thirumalesh आदेशकी"ितिलिपअ"ेिषत/Copy of the Order forwarded to : अपीलाथ"/ The Appellant

1.

""थ"/ The Respondent 2. आयकरआयु"(अपील) / The CIT(A) 3. आयकरआयु"/ CIT– concerned 4. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड"फाईल / Guard File 6. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.

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