GEMMOLOGICAL INSTITUTE OF INDIA,MUMBAI vs. ITO(E)-1(3), MUMBAI

ITA 510/MUM/2019Status: DisposedITAT Mumbai29 January 2021AY 2013-142 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2013-14. The assessee subsequently filed an application under the Direct Tax Vivadh se Vishwas Act, 2020 and received Form 3 from the designated authority.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's opting for the Vivadh se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivadh 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: Ms. Ritu Punjabi

For Respondent: Shri T.S. Khalsa Sr DR

Pronounced: 27/01/2021

Date of hearing 27-01-2021 Date of Pronouncement 27/01/2021 O R D E R Per Bench

This is an appeal by the assessee against order dated 10-08-2018 of learned Commissioner of Income Tax (Appeals)-3, Mumbai for the assessment year 2013-14.

The learned Counsel for the assessee submitted, the assessee has already filed an application under the Direct Tax Vivadh se Vishwas Act, 2020 and has also received Form 3 from the designated authority. Therefore, she requested for withdrawal of appeal. The learned Departmental Representative did not object to the aforesaid submission of the assessee.

3. Considering the request of the assessee, we permit it to withdraw the appeal. Accordingly, appeal is dismissed as withdrawn.

In the result, appeal is dismissed.

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