MULJI BHANJI CHHEDA,MUMBAI vs. ITO, WARD-21(2)(3), MUMBAI

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ITA 1451/MUM/2019Status: DisposedITAT Mumbai22 December 2020AY 2009-103 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 assessee to withdraw the appeal. Liberty was granted to revive the appeal if the application under the scheme fails.

What were the facts?

The assessee wished to withdraw the appeal to opt for the 'Viwad Se Vishwas Scheme, 2020'. The Department had no objection to this request.

What were the issues?

Whether the assessee can withdraw an appeal to avail a tax amnesty scheme and if the appeal can be revived later.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

For Appellant: Ms. Dinkle Hariya, AR
Hearing: 22.12.2020Pronounced: 22.12.2020

O R D E R

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