MR LALIT MAKHIJANI,MUMBAI vs. DY CIT CC 6 (4), MUMBAI

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ITA 7178/MUM/2019Status: DisposedITAT Mumbai27 November 2020AY 2017-182 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 Vivad Se Vishwas Scheme 2020 provides for the withdrawal of related appeals once a matter is settled. The Departmental Representative did not oppose the assessee's prayer.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed a petition seeking withdrawal of the appeal. This was based on the ground that the matter had been settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

Whether an appeal should be withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘SMC’ 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.

5.

In the result, the appeal is dismissed as withdrawn. Pronounced in the open court today on the 27th day of November 2020.

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