GEETA BHARAT GADA,MUMBAI vs. ITO 21(1)(4), MUMBAI

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ITA 1765/MUM/2019Status: DisposedITAT Mumbai29 January 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 the dispute was being settled under the Vivadh se Vishwas Act. The Revenue had no objection to the withdrawal request.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The assessee subsequently applied for settlement under the Direct Tax Vivadh se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's application for settlement under the Vivadh se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI SAKTIJIT DEY

For Respondent: Shri T.S. Khalsa DR)
Pronounced: 20/01/2021

Date of hearing 20-01-2021 Date of Pronouncement 20/01/2021 O R D E R Per Sakijit Dey, AM

This is an appeal by the assessee against order dated 27-02-2019 of Ld.CIT(A)-48, Mumbai for the assessment year 2013-14.

2.

When the appeal was called for hearing, no one appeared on behalf of the assessee. However, the assessee, personally has filed letter dated 14-01-2021 before the registry stating that he has applied for settling the dispute arising in the appeal under the Direct Tax Vivadh se Vishwas Act, 2020 and the designated authority has also issued Form No.3. Therefore, she sought permission for withdrawal of the appeal. The Ld.DR has no objection to the aforesaid request of the assessee. In view of the facts discussed above, we dismiss the appeal as withdrawn.

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