ACIT, MUMBAI vs. SUN MOON ENTERPRISES, MUMBAI

ITA 2234/MUM/2025Status: DisposedITAT Mumbai13 January 2026AY 2008-09Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The appeal has already been settled through the VSV Scheme 2024 and thus will not survive.

What were the facts?

The assessee opted for the 'Vivad Se Vishwas' Scheme 2024 and filed Form No.1. The Revenue Department issued Form No.2, and subsequently Form No.4 was also issued.

What were the issues?

Whether the appeal survives given the settlement under the 'Vivad Se Vishwas' Scheme 2024.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY

For Respondent: Shri Pushkaraj Bhangepatil, SR. D.R
Hearing: 13.01.2026Pronounced: 13.01.2026

Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Revenue against the order dated 16.01.2025, impugned herein, passed by the Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2008-09. 2. The Assessee for settling the dispute has opted "Vivad Se Vishwas” Scheme 2024, and filed Form No.1 on dated 20.04.2025 i.e. within the time, prescribed under the scheme.

3.

The Revenue Department in response to aforesaid application filed by the Assessee, thus has issued Form no.2 dated 14.11.2025 to the Assessee {copy placed on record}. 2 SUN

The order continues below.

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