SHRI AJAY JITENDRA DOSHI,MUMBAI vs. ITO -22(1)(1), MUMBAI

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ITA 2020/MUM/2020Status: DisposedITAT Mumbai29 November 2021AY 2010-113 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's declaration under VSVS was accepted and a final settlement form was issued. Therefore, the appeal was rendered infructuous.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee later opted for the 'Vivad Se Vishwas Scheme' (VSVS) and settled the tax dispute.

What were the issues?

Whether the appeal is maintainable when the tax dispute has been settled under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “ A”, MUMBAI

Hearing: 29/11/2021Pronounced: 29/11/2021

ORDER PER BENCH: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals) -34, Mumbai [in short ‘the CIT(A)’] dated 30/01/2020 for the assessment year 2010-11.

2.

A letter dated 13/10/2021 has been received from the assessee stating that the assessee has opted for 'Vivad Se Vishwas Scheme, 2020'( in short 'VSVS') and has settled the tax dispute for assessment year 2010-11.

3.

Shri Mehul Jain representing the Department stated that the Department has no objection if the assessee wants to avail the benefit of ‘ VSVS'.

4.

A perusal of above letter shows that the assessee's declaration under VSVS for the impugned assessment year has been accepted and Form -5 dated 18/05/2021 has been issued by the Designated Authority against final settlement of the tax arrear. In view of above, the appeal by assessee is dismissed as infructuous.

Order pronounced in the open court on Monday the 29th day of November, 2021.

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