ITO-15 (2) (1), MUMBAI vs. KIRAN PRINTS PACK LTD., MUMBAI

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ITA 4104/MUM/2019Status: DisposedITAT Mumbai28 January 2021AY 2012-133 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had filed the necessary declaration and received acceptance from the Revenue under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee submitted a letter stating they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI M. BALAGANESH, HONBLEShri Gurbinder Singh

For Respondent: Shri Gurbinder Singh
Hearing: 28.01.2021Pronounced: 28.01.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the revenue against order of the Learned Commissioner of Income Tax (Appeals)–24, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 28.03.2019 for the A.Y. 2012-13.

2.

Assessee through its Authorized Representative filed a letter dated 16.01.2021 and submitted as under: -

(A.Y: 2012-13) M/s. Kiran Prints Pack Ltd., “Sub: Intimation of Opting of Direct Tax Vivad Se Vishwas Scheme, 2020. Respected Sir(s), With reference to above we hereby submit that we have opted for Direct Tax Vivad Se Vishwas Scheme, 2020 for the appeal filed by the department for the A.Y. 2012-13. We are enclosing herewith copy of Form 1 & 2 filed online on ITBA portal as per annexure 1. We are enclosing Form 3 received from the designated authority as per annexure 2 for your ready reference. Please take this on record and give directions accordingly.”

3.

On a perusal of the above letter of the assessee and the enclosed copies of Form-3 it is noticed that assessee has already filed declaration and undertaking in Form-1 under Vivad Se Vishwas Scheme and received Form-3 from the Revenue accepting the said declaration. In view of the above this appeal is dismissed as withdrawn.

4.

In the result, appeal of the revenue is dismissed as withdrawn.

Order pronounced in virtual court on 28.01.2021.

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