M/S KAPOOR GLASS INDIA P.LTD,MUMBAI vs. ACIT (TDS), CPC, GHAZIABAD

ITA 2824/MUM/2019Status: DisposedITAT Mumbai04 January 2021AY 2015-162 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 noted that the assessee was opting for the Vivad Se Vishwas Scheme and wished to withdraw the appeals. The Revenue did not object to this request.

What were the facts?

The assessee filed appeals for Assessment Years 2015-16 & 2016-17. The assessee expressed its intention to opt for the Vivad Se Vishwas Scheme and requested to withdraw the appeals.

What were the issues?

The primary issue was the assessee's withdrawal of appeals due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Ms. Renu Kapoor-Ld. AR

For Respondent: Shri Gurbinder Singh-Ld. DR

Per Bench 1. Aforesaid appeals by assessee for Assessment Years 2015- 16 & 2016-17 contest common order of learned first appellate authority on certain grounds of appeal

2. The Ld. AR for assessee, at the outset, submitted that the assessee is opting for Vivad Se Vishwas Scheme (VVS Scheme) and therefore, wishes to withdraw the appeal. The Ld. DR did not object to the same.

2 M/s Kapoor Glass India P. Ltd. Assessment Years: 2015-16 & 2016-17 3. Accordingly, all the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. 4. All the appeal stand dismissed as withdrawn.

Order pronounced on 04th January, 2021.

Recent GST High Court judgments

Search GST case law →