JARDEN CONSUMER SOLUTIONS OF INDIA P.LTD,MUMBAI vs. DCIT (OSD) 8(2), MUMBAI

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ITA 166/MUM/2016Status: DisposedITAT Mumbai10 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 the assessee's request for withdrawal due to opting for the Vivad se Vishwas Scheme. The tribunal dismissed the appeal as withdrawn, with a provision to restore it if the Vivad se Vishwas plea is rejected.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee later informed the tribunal that it had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “K” MUMBAI

Before: SHRI C.N. PRASAD & SHRI S. RIFAUR RAHMAN

For Respondent: Mr. Kiran Unavekar, DR
Hearing: 10/11/2021Pronounced: 10/11/2021

PER S. RIFAUR RAHMAN, A.M. The present appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-56, Mumbai [in short ‘CIT(A)’] for the assessment year 2010-11 dated 30.10.2015 and arises out of assessment completed u/s 143(3) r.w.s. 144C(3) of the Income Tax Act, 1961 (in short the Act).

2.

At the outset, when the appeal was called out for hearing, none appeared on behalf of the assessee in spite of calls. Ld. DR brought to our notice that the assessee has filed vide letter dated 01.07.2021 that it has filed the declaration

Jarden Consumer Solutions of India 2 under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the receipt of Form-3 and prayer to withdraw the appeal. The Ld. DR submitted that he has no objection for withdrawal of assessee’s appeal.

3.

The Ld. DR also did not object to course so suggested.

4.

Heard the Ld. Departmental Representative and perused material on record. Considering the fact that the assessee has sought withdrawal of the present appeal, as it has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, and received the confirmation of Form No.

3.

Therefore, we are inclined to dismiss the appeal as per assessee’s request as withdrawn. In case for some reason, the Revenue dismiss the plea of the assessee under Vivad Se Vishwas Scheme, 2020, it can apply to restore the matter in due course.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 10/11/2021. (C.N. PRASAD) ACCOUNTANT MEMBER Mumbai; Dated: 10/11/2021 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to :

1.

The Appellant

2.

The Respondent.

3.

The CIT(A)-

4.

CIT

5.

DR, ITAT, Mumbai

6.

Guard file. BY ORDER,

Jarden Consumer Solutions of India 3 //// (Sr. Private Secretary) ITAT, Mumbai

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