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

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ITA 975/MUM/2020Status: DisposedITAT Mumbai27 November 2020AY 2014-152 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 noted that the Departmental Representative did not oppose the assessee's prayer. The Tribunal agreed that once a matter is resolved under the Vivad Se Vishwas Scheme, the related appeal should be withdrawn.

What were the facts?

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

What were the issues?

The primary issue was whether an appeal should be withdrawn when the underlying dispute has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘A’ BENCH, MUMBAI

O R D E R Per Bench:

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is no dispute that once the matter is resolved under Vivad Se Vishwas Scheme 2020, the related appeal is required to be withdrawn. Assessment Years: 2014-15

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of the above position, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as withdrawn.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In the result, the appeal is dismissed as withdrawn.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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