NARAYAN SAINATHAN (LEGAL HEIR OF SAINTHAN YEGNANARAYANA IYER),MUMBAI vs. ACIT - 19(3), MUMBAI

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ITA 1913/MUM/2020Status: DisposedITAT Mumbai01 October 2021AY 2013-142 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The Tribunal dismissed the appeal as withdrawn, noting that the assessee had settled the matter under the Vivad se Vishwas scheme. A rider was added allowing restoration if the scheme did not resolve the issue.

What were the facts?

The assessee's legal heir filed an appeal against the assessment order. Subsequently, an application was filed under the Direct Tax Vivad se Vishwas Act, 2020, and Form 3 was received from the designated authority.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

For Respondent: Shri Tharian Oommen, D.R
Hearing: 29/09/2021Pronounced: 01/10/2021

ORDER PER RAVISH SOOD, J.M: The present appeal filed by the legal heir of the assessee (since deceased) is directed against the order passed by the CIT(A)-60, Mumbai, dated 31.01.2020, which in turn arises from the assessment order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961 dated 28.03.2016 for assessment year 2013-14.

2.

The legal heir of the assessee (since deceased) has filed a letter dated 30.08.2021, wherein it is stated that in order to settle the aforesaid appeal pending before the Tribunal an application has been filed under the Direct Tax Vivad se Vishwas Act, 2020 and “Form 3” have been received from the designated authority. Backed by the aforesaid facts, it is therein requested that the captioned appeal may allowed to be withdrawn.

3.

The ld. D.R did not controvert the aforesaid factual position as had been stated before us.

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