What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal as per the Vivad se Vishwas Act. The revenue's appeal was also dismissed as infructuous due to the scheme's provisions.

The assessee and revenue filed cross-appeals before the ITAT. The assessee submitted a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeals should be withdrawn/dismissed in light of the assessee's declaration under the Vivad se Vishwas Act, 2020.

Bp India Service P .Ltd vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM

For Appellant: Shri Nishant Shah, AR

For Respondent: Shri Sunil Deshpande, DR

Hearing: 11/01/2021Pronounced: 15/01/2021

Heard together (3 matters)

I.T.A. No. 7701/Mum/2010

I.T.A. No. 7713/Mum/2010

I.T.A. No. 8021/Mum/2010

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

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

The present cross appeals have been filed by the assessee and the revenue against the order dated 06.09.2010 passed by Ld. Commissioner of Income Tax (Appeals)-15, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Ys. 2005-06 and 2006-07. 2. At the outset, when the appeal was called out for hearing, the Ld. Counsel of the assessee submitted that he has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020). He filed letter dated 08.01.2021 confirming the receipt of Form-3 and prayer to withdraw the appeal.

The Ld. DR also did not object to course so suggested.

Considered the rival submissions and material placed on record. We notice that assessee has filed Form-3 under Vivad se Vishwas Act, 2020. Accordingly, we accept the prayer of the assessee and dismiss the appeals as withdrawn. With regard to department appeal, since assessee has filed Form-1 & 2 and department has issued certificate u/s 5(i) under the scheme, accordingly it becomes infructuous. Therefore, appeal of the revenue is also dismissed.

In the result, all the appeals filed by the assessee are dismissed as withdrawn and appeal filed by the revenue also dismissed as infructuous. Order pronounced in the open court on 15/01/2021 (VIKAS AWASTHY) (S. RIFAUR RAHMAN) न्यधनिक सदस्य/JUDICIAL MEMBER लेखध सदस्य / ACCOUNTANT MEMBER मुंबई Mumbai; ददनांक Dated : 15/01/2021 Dhananjay (Sr.PS) आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : अपीलाथी / The Appellant 1. प्रत्यथी / The Respondent. 2. आयकर आयुक्त(अपील) / The CIT(A)- 3. आयकर आयुक्त / CIT 4. दवभागीय प्रदतदनदध, आयकर अपीलीय अदधकरण, मुंबई / DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. 6. आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //// उि/सहधिक िंजीकधर /(Dy./Asstt.

BP INDIA SERVICE P .LTD,MUMBAI vs. ASST CIT 8(1), MUMBAI

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