MITESH B. JANIKAR,MUMBAI vs. ITO - 19(2)(3), MUMBAI

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ITA 3854/MUM/2018Status: DisposedITAT Mumbai04 October 2021AY 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 the assessee's request for withdrawal due to opting for the Vivad se Vishwas Scheme. The Tribunal agreed to dismiss the appeal as withdrawn, with a provision to restore it if the scheme's benefit is denied.

What were the facts?

The assessee filed an appeal against an assessment order. During the pendency of the appeal, the assessee filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and received confirmation. The assessee then requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn by the assessee who has opted for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE

For Respondent: Mr. Bharat Andhale, DR
Hearing: 04/10/2021Pronounced: 04/10/2021

ORDER PER S. RIFAUR RAHMAN, A.M. The present appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-54, Mumbai [in short ‘CIT(A)’] for the assessment year 2010-11 dated 09.03.2018 and arises out of assessment completed u/s 144 r.w.s. 147 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 22.02.2021 that it has filed the declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and confirmed the Shri Mitesh B. Janikar 2 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.

4.

Heard the learned DR 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 Therefore, we are inclined to dismiss the appeal as per assessee’s request as withdrawn.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, assessee has hereby and he can apply to restore the matter in due course.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

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