ACIT - 23 (3), MUMBAI vs. SUMANLATA BANSAL, MUMBAI

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ITA 232/MUM/2019Status: DisposedITAT Mumbai29 January 2021AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals and the cross-objection as withdrawn, based on the assessee's settlement under the Vivad se Vishwas Act and the agreement of the revenue.

What were the facts?

The assessee had filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the dispute. The designated authority had also issued Form No. 3, indicating the settlement was processed.

What were the issues?

Whether the appeals and cross-objection should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.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, “G” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI SAKTIJIT DEY

For Appellant: Shri Haresh P Shah (AR)
For Respondent: Shri. T.S. Khalsa(DR), Shri Haresh P Shah (AR)
Pronounced: 27/01/2021

Heard together (3 matters)

I.T.A. No.232/Mum/2019
I.T.A. No.236/Mum/2019
C.O. No.04/Mum/2020

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R Per Bench, Captioned cross appeals and cross objection by the assessee arise out of the order dated 25-10-2018 by Ld.CIT(A)-34, Mumbai for the assessment year 2009-10.

2.

The learned Counsel for the assessee submitted, the assessee has applied for settling the dispute arising in the captioned appeals and cross objection by filing application under the Direct Tax Vivad se Vishwas Act, 2020. Further, he submitted, Form No.3 issued by the designated authority has also been received. Therefore, he requested for dismissal of the appeals and cross objection by treating them as withdrawn. The learned Departmental Representative agreed with the aforesaid submission of the assessee.

3.

Having considered the submissions of the parties, we dismiss the appeals and cross objection as withdrawn.

4.

In the result, both appeals and cross objection are dismissed. Order pronounced in the Open Court on this 27/01/2021.

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