SAIDARSHAN BUSINESS CENTRE PVT. LTD.,MUMBAI vs. ITO 8 (1)(3), MUMBAI

ITA 2677/MUM/2019Status: DisposedITAT Mumbai01 February 2021AY 2011-122 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The Tribunal dismissed the appeals as withdrawn, granting liberty to the assessee to seek restoration if the declaration under the scheme is not accepted.

What were the facts?

The assessee had filed appeals for Assessment Years 2011-12 and 2014-15. The assessee subsequently opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020 and received Form No.3.

What were the issues?

The primary issue was the withdrawal of appeals 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 Appellant: Ms. Pratiksha-Ld. AR

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

आदेश / O R D E R

Per Bench 1. Aforesaid appeals by assessee for Assessment Years 2011- 12 & 2014-15 contest separate orders of learned first appellate authority on certain grounds of appeal

2. The Ld. Counsel for assessee, at the outset, submitted that the assessee has already opted for settlement of dispute for both the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and already received Form No.3 from appropriate authority. The Ld. DR did not object to withdrawals of appeals.

Recent GST High Court judgments

Search GST case law →