SHRI TUSHAR KIRAN BAWASKAR,MUMBAI vs. ITO 29(3)(2), MUMBAI

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ITA 4489/MUM/2019Status: DisposedITAT Mumbai28 December 2020AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn, with liberty to seek restoration if the declaration was not accepted.

What were the facts?

The assessee filed an appeal before the ITAT for Assessment Year 2010-11. The assessee subsequently opted for the Vivad Se Vishwas Scheme and filed the requisite declaration.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: HON’BLE SHRI C.N. PRASAD, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Sunil Makhija-Ld. AR
For Respondent: Shri T.S.Khalsa-Ld. Sr. DR

O R D E R PER C.N. PRASAD (JM) 1. Aforesaid appeal by assessee for Assessment Year 2010-11 contest the order of learned first appellate authority on certain grounds of appeal

1.

2. The Ld. AR, at the outset, submitted that the assessee has already opted for Vivad Se Vishwas Scheme (VVS Scheme) for this year and filed requisite declaration. Accordingly, the appeal is being withdrawn. The Ld. DR did not object to the same.

3.

Accordingly, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4.

The appeal stand dismissed as withdrawn.

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