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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI
Before: SHRI OM PRAKASH KANT & MS. KAVITHA RAJAGOPAL
This appeal has been preferred by the assessee against order dated 19.09.2020 passed by the Ld. Commissioner of Income-tax (Appeals)-47, Mumbai for assessment year 2016-17, raising following grounds:
“1. The Commissioner of Income-tax (Appeals) - 47, Mumbai (hereinafter referred to as the CIT(A)) erred in dismissing appeal of appellant on ground that appellant has opted for Vivad Se Vishwas Scheme.
The appellant contends that CIT(A) has not appreciated the facts of case in its entirety, that appellant has opted for Vivad Se Vishwas Scheme against appeal pending before him which was made against assessment order passed u/s 143(3) of the Income Tax Act 1961 by Asst. Commissioner of Income Tax Central Circle 1(4), Mumbai dtd 28.12.2018 for which appellant has specifically opted for Vivad Se Vishwas Scheme and necessary Form - 5 was issued by Pr. CIT (Central) - 1, Mumbai on 01.11.2021 and CIT(A) on the basis of the said Form 5 dismissed the said appeal on 15.07.2022. The appellant further contends that CIT(A) has grossly erred in dismissing appeal filed by appellant against assessment order passed us 147 of the Income Tax Act 1961 dtd 30.03.2022 on the ground that appellant has opted for Vivad Se Vishwas Scheme, without acknowledging fact that appellant has opted for Vivad Se Vishwas Scheme for assessment order passed under section 143(3) and not for order passed under section 147 of the Income Tax Act 1961, thereby dismissing appeal on factually incorrect ground.”
At the outset, the Ld. Counsel of the assessee submitted that in the year under consideration, the assessee has preferred two appeals before the Ld. CIT(A), the first appeal was arising assessment order u/s 143(3) of the Income-tax Act (in short ‘the Act’) and the second appeal was arising from the order passed u/s 147 of the Act. The Ld. Counsel of the assessee further submitted that the assessee with reference to the appeal arising order u/s 143(3) of the Act opted for Vivad Se Vishwas Scheme and paid corresponding taxes and the Department issued the relevant Form No.
However, he further submitted that the Ld. CIT(A) in the year under consideration has wrongly considered this appeal of the assessee which was filed against order u/s 147 of the act as Vivad