SEMPERTRANS INDIA P. LTD,RAIGAD vs. DCIT PANVEL CIR PANVEL, RAIGAD

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ITA 1087/MUM/2016Status: DisposedITAT Mumbai17 June 2020AY 2011-122 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's request to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee, Sempertrans India Private Limited, filed an appeal for Assessment Year 2011-12. The assessee decided to opt for the 'Vivad se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee could withdraw its appeal due to opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “J” Bench, Mumbai

Before: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Shri Abhishek Tilak, A.R
For Respondent: Shri A.Mohan, CIT D.R
Hearing: 17.06.2020Pronounced: 17.06.2020

O R D E R

PER RAVISH SOOD, JM

1.

The captioned appeal filed by the assessee is directed against the order passed by the A.O under Sec. 143(3) r.w.s 144C(13) of the Income Tax Act, 1961 (for short „Act‟), for A.Y. 2011-12. The ld. Authorised representative (for short “A.R”) for the assessee at the very outset of the hearing of the appeal submitted, that as the assessee has decided to opt for the “Vivad se Vishwas Scheme”, therefore, it may be permitted to withdraw the captioned appeal. In support of his aforesaid claim, the ld. A.R took us through his letter dated 11.06.2020 wherein leave of the Tribunal was sought for withdrawal of the present appeal.

2.

Per contra, the ld. Departmental representative (for short “D.R”) did not object to the aforesaid request of the ld. A.R.

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