TRISTAR LINES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 15 (3) (1), MUMBAI

PDF · subscribers
ITA 5869/MUM/2019Status: DisposedITAT Mumbai07 January 2021AY 2012-133 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 Tribunal accepted the assessee's request to withdraw the appeals. The withdrawal was permitted as the assessee had filed a declaration and undertaking under the Vivad Se Vishwas Scheme and received acceptance from the Revenue.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2011-12 to 2014-15. The assessee subsequently applied for settlement under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeals before the ITAT should be withdrawn due to their application under the Vivad Se Vishwas Scheme.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 N.K. PRADHAN, HONBLE

For Respondent: Ms. Smita Verma
Hearing: 07.01.2021Pronounced: 07.01.2021

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

1.

These appeal are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–24, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 12.06.2019 for the A.Y. 2011-12, 2012-13, 2013-14 and dated 28.08.2019 for the A.Y. 2014-15.

2 5869, 5870 & 6496/MUM/2019 Tristar Lines Pvt. Ltd., 2. Assessee through its Authorized Representative filed a letter dated 04.01.2021 and submitted as under: - “Now as we have applied for the same case to be settled under Direct Tax Vivad Se Vishwas Scheme. For your reference Form No. 1,2, and 3 that we have filed under the Direct Tax Vivad Se Vishwas Scheme and our ITAT acknowledgement copy is enclosed here. We would like to withdraw our case that we had applied on 11.09.2019 at ITAT. So we kindly request you to accept our withdrawal letter so that we can submit acknowledgement copy of this letter under Form no. 4 of DTVSVS Scheme.”

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. Assessee requested for withdrawal of these appeals. Accepting the request of the assessee for withdrawal of appeals, these appeals are dismissed as withdrawn.

4.

In the result, appeals of the assessee are dismissed as withdrawn.

Recent GST High Court judgments

Search GST case law →