HIGH VOLT ELECTRICALS PVT. LTD.,MUMBAI vs. ACIT -PALGHAR CIRCLE, PALGHAR

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ITA 4984/MUM/2018Status: DisposedITAT Mumbai30 December 2020AY 2009-102 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The Tribunal dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration if the declaration under the Vivad Se Vishwas Scheme was not accepted.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2009-10. Subsequently, the assessee sought withdrawal of the appeal as they had filed an application under the Vivad Se Vishwas Scheme for the said assessment year.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal 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 PAVAN KUMAR GADALE, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

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

आयकर अपीलीय अिधकरण “एच” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2009-10) High Volt Electricals Pvt. Ltd. ACIT M/s Raman Shah & Associates Palghar Circle बनाम/ A-201, Inder Darshan CHSL Palghar-BIdco Road Vs. Next to Jain Temple, Jambli Gully, Palghar – 401 504 Borivali (W), Mumbai – 400 092 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCH-7678-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Letter dated 12/11/2020 Revenue by : Shri Gurbinder Singh-Ld. Sr. DR सुनवाई की तारीख/ : 30/12/2020 Date of Hearing घोषणा की तारीख / : 30/12/2020 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year 2009-10 contest order of learned first appellate authority on certain grounds of appeal

2. The assessee, vide letter dated 12/11/2020,seek withdrawal of the appeal since the assessee has already filed an application under Vivad Se Vishwas Scheme (VVS Scheme) for this year. The Ld. DR did not object to the same.

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