M/S JOY PACKAGING PVT LTD.,MUMBAI vs. ITO 10(2)(1), MUMBAI

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ITA 4821/MUM/2019Status: DisposedITAT Mumbai18 August 2022AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad Se Vishwas Act. Therefore, the appeal did not require further adjudication.

What were the facts?

The assessee filed an appeal against the penalty levied under section 271(1)(c) of the Income Tax Act. The appeal was initially disposed of ex parte, but later recalled by the Tribunal. The assessee had settled the dispute under the Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal requires adjudication when the dispute has been settled under the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

For Respondent: Shri Vivek Upadhyay
Hearing: 18.08.2022Pronounced: 18.08.2022

The assessee has filed this appeal challenging the order dated 31.5.2019 passed by learned CIT(A)-17, Mumbai and it relates to A.Y. 2009-10. The assessee is aggrieved by the decision of learned CIT(A) in confirming the penalty of Rs. 46,582/- levied under section 271(1)(c) of the Act.

2.

This appeal was disposed of by the Tribunal initially on 01.12.2021, ex parte, without presence of the assessee. Subsequently the assessee moved a Miscellaneous Application seeking recall of the order and accordingly the Tribunal, vide its order dated 14.7.2022 passed in M.A. No. 304/Mum/2021, recalled the order.

3.

None appeared on behalf of the assessee when the appeal was called out. However, I noticed from the record that the assessee has settled the dispute under this appeal under Vivad Se Vishwas Act, 2020. In view of the above this appeal of the assessee does not require adjudication. Accordingly I dismiss the appeal of the assessee.

2 M/s. Joy Packaging Pvt. Ltd.

4.

In the result appeal filed by the assessee is dismissed.

Order pronounced in the open court on 18.08.2022.

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