DY CIT CC 6(4), MUMBAI vs. ARSHIYA INDUSTRIAL & DISTRIBUTION HUB LTD., MUMBAI

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ITA 964/MUM/2020Status: DisposedITAT Mumbai27 November 2020AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal acknowledged that once a matter is settled under the Vivad Se Vishwas Scheme, the related appeal must be withdrawn. The Departmental Representative did not oppose the assessee's prayer.

What were the facts?

The assessee filed a petition seeking withdrawal of their appeal before the ITAT. The reason for withdrawal was that the matter had been settled under the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 ‘A’ 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.

Page 2 of 2 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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn.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of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.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In the result, the appeal is dismissed as withdrawn.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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