What did the Tribunal hold?

The Tribunal dismissed the appeal as it had become infructuous. The Revenue sought dismissal as they had availed benefits under the 'Vivad Se Vishwas Scheme 2020'.

The Revenue filed an appeal against an order for Assessment Year 2015-16. However, the Revenue later opted not to contest the appeal.

What were the issues?

Whether an appeal can be dismissed as infructuous if the appellant opts for the Vivad Se Vishwas Scheme.

ACIT vs M/S. Reliance Media Works Limited | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI KULDIP SINGH

For Appellant: Shri Amit Khatiwal, Ld, Shri Vatsala Jha, Ld. DR

For Respondent: Shri Vatsala Jha, Ld. DR

O R D E R

PER KULDIP SINGH (JUDICIAL MEMBER ):

1. 1. Appellant ACIT, Circle 16(1) hereinafter referred to as the revenue by filing the present appeal sought to set-aside the impugned order passed dated 31.01.2019 by the Commissioner of Income Tax (for short ‘CIT’) qua A.Y. 2015-16.

2. However, assessee/revenue has now opted not to contest the present appeal rather sought to dismiss the same on the ground that it has preferred to avail of the benefits under ‘Vivad Se Vishwas Scheme 2020’ and has filed necessary form No. 1 & 2 with the department, which has been accepted and processed vide form 3 issued by the tax authorities.

3. Keeping in view the aforesaid facts the present appeal is hereby dismissed having been become infructous with liberty to get it restored by the revenue, if so, desire. The revenue has no objection with regard to the aforesaid caveat.

ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI vs. M/S. RELIANCE MEDIA WORKS LIMITED, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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