KUMAR ELASTOMECH PVT. LTD.,MUMBAI vs. ACIT 10(1)(2), MUMBAI

ITA 2834/MUM/2019Status: DisposedITAT Mumbai04 January 2021AY 2010-112 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The Tribunal dismissed both appeals as withdrawn based on the assessee's decision to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration was not accepted.

What were the facts?

The assessee filed appeals for Assessment Years 2010-11 and 2012-13. The assessee subsequently opted for the Vivad Se Vishwas Scheme and filed the necessary declaration.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessee 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: Shri Vipul Punmiya-Ld. AR

For Respondent: Shri Gurbinder Singh-Ld. Sr. DR

Order pronounced on 04th January, 2021.

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