MANSI A. SHETH ,MUMBAI vs. ITO 29 (2)(3), MUMBAI

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ITA 6214/MUM/2019Status: DisposedITAT Mumbai23 September 2024AY 2013-14Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON'BLE (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's counsel stated that the tax dispute has been settled under the Direct Tax 'Vivad Se Vishwas Act, 2020', and requested to withdraw the appeal. On this concession, the appeals were dismissed as withdrawn.

What were the facts?

Two separate appeals were filed by the assessee against orders of the CIT(A) for AY 2013-14 and 2014-15. The tax dispute was settled under the Direct Tax 'Vivad Se Vishwas Act, 2020'. The assessee requested to withdraw the appeals.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal as the tax dispute has been settled under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI SUNIL KUMAR SINGH, HON’BLE

For Appellant: Shri Niraj Soni
Hearing: 23.09.2024Pronounced: 23.09.2024

Heard together (2 matters)

I.T.A. No.6214/Mum/2019
I.T.A. No.7256/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

2.

Both these appeals are disposed of by this common order for the sake of convenience.

3.

At the very outset, the Counsel for the assessee stated that the tax dispute has been settled under the Direct Tax ‘Vivad Se Vishwas Act, 2020’, therefore, the assessee may be allowed to withdraw the appeal.

4.

On such concession both these appeals are dismissed as withdrawn.

Order pronounced in the open Court on 23rd September, 2024 at Mumbai.

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