VIPUL METAL SYNDICATE,MUMBAI vs. ITO WARD 19(3)(5), MUMBAI

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ITA 4957/MUM/2019Status: DisposedITAT Mumbai03 February 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Act. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2011-12. The assessee subsequently filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, to settle the dispute.

What were the issues?

Whether the appeal can be withdrawn due to settlement of dispute under the Vivad se Vishwas Act.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: Ms. Hetal Laghave, (AR)
For Respondent: Smt. Smita Verma, (DR)
Pronounced: 03/02/2021

Date of hearing 03-02-2021 Date of Pronouncement 03/02/2021 O R D E R

Per Saktijit Dey, JM

1.

This is an appeal by the assessee against the order dated 24-05-2019 of learned Commissioner of Income Tax (Appeals)-29, Mumbai for the assessment year 2011-12.

2.

The learned Authorised Representative submitted, the assessee has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal. She further submitted, assessee has also received from No.3 from the Designated Authority. Therefore, she requested for 2 ITA 4957/Mum/2019

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