HEMALI P. PORWAL,MUMBAI vs. ITO 23(2)(2), MUMBAI

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ITA 2254/MUM/2019Status: DisposedITAT Mumbai05 July 2022AY 2010-112 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 opted for settlement under the Vivad Se Vishwas Scheme. Both the assessee's representative and the revenue's representative agreed to the settlement.

What were the facts?

The assessee had filed an appeal before the ITAT. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme, 2020, to settle the tax dispute. The designated authority issued Form-5, confirming the settlement.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC‘ BENCH

Before: SHRI VIKAS AWASTHY & SHRI M.BALAGANESH

For Appellant: Shri Gaurav Mehta
For Respondent: Shri Vachashpati Tripathi
Hearing: 05/07/2022Pronounced: 05/07/2022

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

This appeal in A.Y.2010-11 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-48, Mumbai in appeal No.CIT(A)-48/IT-164/ITO 23(2)(2)/2018-19 dated 12/02/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 19/12/2017 by the ld. Income Tax Officer- 23(2)(2), Mumbai (hereinafter referred to as ld. AO).

2.

We find that the ld. AR filed a letter dated 27/06/2022 mentioning that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the year under consideration and had obtained Form-5 from the designated authority thereon, copy of which was enclosed alongwith this letter. Ld. DR also agreed that the Form -5 has been received.

3.

In view of this, we hereby dismiss the appeal pending before us.

4.

In the result, appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 05/07/2022.

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