What did the Tribunal hold?

The tribunal considered the assessee's application for withdrawal and the Revenue's no objection. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee later filed an application for withdrawal of the appeal, stating the matter was settled under the Direct Dispute Resolution Scheme.

What were the issues?

Whether the assessee's appeal should be withdrawn due to settlement under a dispute resolution scheme.

Sadashiv Shrinivas Shetty vs ITO | ITAT Mumbai 2018

Income Tax Appellate Tribunal, BENCH “E”, MUMBAI

Before: SHRI RAJENDRA & SHRI PAWAN SINGHShri V. Justin (DR) PER PAWAN SINGH:

For Respondent: Shri V. Justin (DR)

Hearing: 10.04.2018Pronounced: 10.04.2018

Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

This appeal by assessee is directed against the order of Ld. Commissioner of Income-tax (Appeals)-31, Mumbai for Assessment Year 2009-10. None appeared on behalf of the assessee. The perusal of the record revels that the assessee has already filed an application for withdrawal of appeal vide application dated 01.03.2018. In the application the applicant/ assessee has contended that the assessee has already filed an application under Direct Dispute Resolution Scheme on 30/12/2016 and the matter has been settled. The Ld. DR for the Revenue has no objection, if the appeal is allowed to be withdrawn. Considering the contents of the application for withdrawal filed by the assessee, the assessee’s appeal is dismissed as withdrawn.

2. In the result, appeal filed by assessee is dismissed as withdrawn. Order pronounced in the open court on 10th day of April 2018.

SADASHIV SHRINIVAS SHETTY,MUMBAI vs. ITO 20(3)(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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