SHRI ASHOK OMPRAKASH CHAUDHARI,MUMBAI vs. INCOME TAX OFFICER 7(2)(4), MUMBAI

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ITA 3936/MUM/2018Status: DisposedITAT Mumbai28 December 2020AY 2008-093 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 allowed the assessees to withdraw their appeals. Liberty was granted to revive the appeals if the declaration made under the 'Vivad se Vishwas Scheme' is not accepted.

What were the facts?

The assessees filed appeals before the ITAT for Assessment Year 2008-09. Both assessees opted for the 'Vivad se Vishwas Scheme, 2020'. The Department had no objection to the withdrawal of the appeals.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals to avail the benefit of the 'Vivad se Vishwas Scheme' with liberty to revive them.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY

For Appellant: Shri Mahesh Rajora, AR
For Respondent: Ms. Shreekala Pardeshi, DR
Hearing: 28.12.2020Pronounced: 28.12.2020

Heard together (2 matters)

ITA No. 3936/Mum/2018
ITA No. 3937/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीऱीय अधिकरण “SMC”न्यायपीठ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री विकास अिस्थी, न्मायमक सदस्म के सभक्ष BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आमकय अऩीर सं./ (यनधाायण िर्ा / Assessment Year 2008-09) Shri Ashok Omprakash Chaudhari The Income Tax Officer, Flat No. 202, White Field CHS, Ward 8(2)(3), Mumbai फनाभ/ Glady Alwares Road, Hiranandani Meadows, Thane (W)-400 601 Vs. (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./PAN No. ACBPC4037G आमकय अऩीर सं./ (यनधाायण िर्ा / Assessment Year 2008-09) Shri Ashok Omprakash Chaudhari The Income Tax Officer, (HUF) Ward 8(2)(3), Mumbai Flat No. 202, White Field CHS, फनाभ/ Glady Alwares Road, Hiranandani Vs. Meadows, Thane (W)-400 601 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./PAN No. AAIHA2738P अऩीराथी की ओय से/ Appellant by : Shri Mahesh Rajora, AR प्रत्मथी की ओय से/ Respondent by : Ms. Shreekala Pardeshi, DR सुनिाई की तायीख / Date of hearing: 28.12.2020 घोर्णा की तायीख / Date of pronouncement: 28.12.2020

2.

Shri Mahesh Rajora appearing on behalf of the assessee stated at Bar that both the assessees have opted for ‘Viwad Se Vishwas Scheme, 2020’ (in short ‘VSVS’), therefore, the assessees may be permitted to withdraw their respective appeals with liberty to revive the appeal if the declaration made under VSVS is not accepted.

3.

Ms. Shreekala Pardeshi, representing the Department stated that the Department has no objection if the assessees want to withdraw the appeals to avail the benefit of ‘VSVS’.

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