BAYER MATERIAL SCIENCE P.LTD,MUMBAI vs. DCIIT (OSD) RG 10(3), MUMBAI

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ITA 1911/MUM/2014Status: DisposedITAT Mumbai31 December 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's petition for withdrawal of the appeal. As the matter was settled under the Vivad Se Vishwas Scheme, the Tribunal found it appropriate to dismiss the appeal as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a petition seeking withdrawal of the appeal. The reason for withdrawal was that the matter was settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘K’ BENCH, MUMBAI

Per Pramod Kumar, VP : 1. The assessee has moved petition seeking withdrawal of the appeal on the ground that the matter is settled under Vivad Se Vishwas Scheme 2020.

2.

Learned Departmental Representative does not oppose the prayer so made by the assessee.

3.

There is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.

4.

In view of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

1.

Assessment Year: 2009-10 Page 2 of 3 5. In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 31st day of December, 2020.

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