HEENA P CHHEDA,MUMBAI vs. ASST CIT 21(1), MUMBAI

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ITA 2679/MUM/2019Status: DisposedITAT Mumbai22 September 2021AY 2012-133 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 to settle the litigation under the Vivad Se Vishwas Scheme. Therefore, keeping the appeals pending would serve no purpose.

What were the facts?

The assessee filed appeals for AY 2012-13 and 2013-14. The assessee subsequently applied for the Vivad Se Vishwas Scheme, 2020, and submitted the necessary forms and undertakings.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in relation to the dismissal reason

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE

Hearing: 22.09.2021Pronounced: 22.09.2021

O R D E R PER C.N. PRASAD (JM)

1.

These appeals are filed by the assessee against common order of Learned Commissioner of Income Tax (Appeals)–33, Mumbai [hereinafter in short “Ld.CIT(A)”] for the A.Y.2012-13 and A.Y. 2013-14.

2 & 2680/MUM/2019 (A.Ys: 2012-13 & 2013-14) Smt Heena Parag Chheda 2. Assessees through his authorized representative filed a letter dated 20th September, 2021 and submitted as under: - “Re: Appeal of HEENA P. CHHEDA, AY 2012-13: ITA No.2679/M/2019 Sub: Form 4 - Vivaad Se Vishwaas With respect to the above and under the instructions of our abovementioned client, we would like to state as under: - The hearing of the above mentioned appeals have been fixed before SMC Bench on 22nd September, 2021. However, the Assessee has applied for the Vivad Se Vishwas Scheme, 2020 in respect to the abovementioned appeals. Please find enclosed herewith, the respective Form No.3 and Form 4 of the VSVS.” “Re: Appeal of HEENA P. CHHEDA, AY 2013-14: ITA No.2680/M/2019 Sub: Form 4 - Vivaad Se Vishwaas With respect to the above and under the instructions of our abovementioned client, we would like to state as under: - The hearing of the above mentioned appeals have been fixed before SMC Bench on 22nd September, 2021. However, the Assessee has applied for the Vivad Se Vishwas Scheme, 2020 in respect to the abovementioned appeals. Please find enclosed herewith, the respective Form No.3 and Form 4 of the VSVS.”

3.

On a perusal of the above letters filed by the authorized representative of the assessee and enclosed copies of Form-3 and Form-4 it is noticed that assessee has already filed declaration and undertaking under Vivad Se Vishwas Scheme and received Form-3 and Form-4 from the Revenue accepting the said declaration. Therefore, since assessee has opted to settle litigation under Vivad Se Vishwas Scheme no purpose

3 & 2680/MUM/2019 (A.Ys: 2012-13 & 2013-14) Smt Heena Parag Chheda would serve keeping the appeals pending. Accordingly, these appeals are dismissed with liberty to file Miscellaneous Application by the assessee for recall of the appeals in case the declaration of the assessee under Vivad Se Vishwas Scheme is not accepted.

4.

In the result, appeals of the assessees are dismissed as withdrawn.

Order pronounced in the virtual court on 22.09.2021.

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