SAINI ELECTRONIC SECURITY SYSTEM,MUMBAI vs. ASST CIT 26 (3), MUMBAI

ITA 2568/MUM/2019Status: DisposedITAT Mumbai01 February 2021AY 2010-112 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. The Revenue requested the dismissal of the appeal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

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

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

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

आदेश / O R D E R

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