SHRI. DEVANG N KAMDAR,MUMBAI vs. ACIT 4 (2), MUMBAI

PDF · subscribers
ITA 7071/MUM/2019Status: DisposedITAT Mumbai31 December 2020AY 2006-072 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 matter was settled under the Vivad Se Vishwas Scheme 2020. The departmental representative did not oppose the withdrawal request.

What were the facts?

The assessee filed an appeal before the ITAT for the assessment year 2006-07. The assessee subsequently filed a withdrawal letter seeking to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn as the dispute was settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

O R D E R 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

Assessment Year: 2006-07 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 In the result, the appeal is dismissed as withdrawn.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.

Recent GST High Court judgments

Search GST case law →