M/S GOEL & GOEL,ITARSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- ITARSI, ITARSI

ITA 74/JAB/2019Status: DisposedITAT Jabalpur28 June 2021AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Vivad Se Vishwas Act, 2020, provides for the withdrawal of an appeal upon resolution of the dispute under the scheme. Therefore, the assessee's appeal was no longer maintainable.

What were the facts?

The assessee had filed an appeal against an assessment order. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2019, and paid the settlement amount. The Revenue accepted the scheme and issued a certificate.

What were the issues?

Whether an appeal filed before the ITAT is maintainable when the assessee has settled the dispute under the Vivad Se Vishwas Scheme and paid the settlement amount.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

For Appellant: Adv. (Withdrawal Application )
For Respondent: Ms. Swati Agarwal, Sr. DR
Hearing: 28/06/2021Pronounced: 28/06/2021

Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Bhopal (‘CIT(A)’ for short) dated 03/6/2019, dismissing the assessee’s appeal contesting its’ assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2007-08 vide Order dated 21/3/2016. 2. At the very outset, it was submitted by Sh. Sapan Usrethe, Adv., the ld. counsel for the assessee, that the assessee had opted for the Vivad Se Vishwas Scheme, 2019 in respect of its’ captioned appeal, which stands since accepted by the Revenue, with it issuing, toward the same, Form-3, i.e., the certificate under the Direct Tax Vivad Se V

The order continues below.

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