OMNIVORE CAPITAL MANAGEMENT ADVISORS PRIVATE LIMITED,MUMBAI vs. ITO WARD 14(2)2, MUMBAI

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ITA 5885/MUM/2018Status: DisposedITAT Mumbai22 December 2020AY 2012-133 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 to withdraw the appeal. Liberty was granted to revive the appeal if the application under the 'Viwad Se Vishwas Scheme' fails.

What were the facts?

The assessee sought to withdraw their appeal before the ITAT. The reason for withdrawal was the assessee's decision to opt for the 'Viwad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal to avail the benefit of a tax settlement scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

For Appellant: Shri Niraj Sheth, AR
Hearing: 22.12.2020Pronounced: 22.12.2020

O R D E R

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