AJAY CHARANDAS ARORA,MUMBAI vs. ITO, DCIT CC- 3, MUMBAI

PDF · subscribers
ITA 6069/MUM/2018Status: DisposedITAT Mumbai06 October 2020AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

Since the assessees opted for the 'Vivad se Vishwas' scheme and filed the necessary form, and the revenue had no objection, the appeals were dismissed as withdrawn.

What were the facts?

The appeals were filed by the assessees against orders passed under Section 271(1)(c) and 250 of the Income Tax Act. During the hearing, the assessees opted for the 'Vivad se Vishwas' scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas' scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ A” BENCH, MUMBAI

Before: SHRI S RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Michael Jerald, DR
Hearing: 06/10/2020Pronounced: 06/10/2020

सुनवाई क� तार�ख / Date of Hearing 06/10/2020 घोषणा क� तार�ख /Date of Pronouncement 06/10/2020 आदेश / O R D E R PER BENCH:

1.

These are the appeals filed by the different assessees against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-47, Mumbai passed u/s 271(1)(c) and 250 of the Income Tax Act,

ITA Nos. 6069& 6073/Mum/2018.

- 2 - 1961. Since the sole issue involved in these appeals are identical and similar, for the sake of convenience they are clubbed and heard together and consolidated order passed.

2.At the time of hearing, the Ld. AR of the assessee submitted that the assessee has opted for ‘Vivad se Vishwas’ scheme 2020 and supported his submissions with the copy of Form-3 under Vivad se Vishwas Act, 2020, in respect of both the assessees and prayed for withdrawal of the appeals.

3.

The Ld. DR has no objection as the assessee has filed Form-3 under Vivad se Vishwas scheme 2020 and complied the guidelines of the scheme.

4.

We heard the submissions and perused the material on record. Since, the assessee has opted Vivad se Vishwas scheme, 2020 and filed the copy of Form – 3 and also prayed for withdrawal of the appeal. Accordingly, we dismissed the appeals of the assessees as withdrawn.

ITA Nos. 6069& 6073/Mum/2018.

- 3 - 5. In the result, the appeals of the assessees are dismissed as withdrawn.

Order pronounced in the open court on 06.10.2020

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →