DCIT- 6 (2)(2), MUMBAI vs. DOSHI REALTY PVT. LTD., MUMBAI

PDF · subscribers
ITA 1477/MUM/2020Status: DisposedITAT Mumbai21 September 2021AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the Revenue had acted upon the assessee's declaration under the Vivad Se Vishwas Act. Therefore, the appeal was considered infructuous and dismissed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2009-10. The assessee had opted to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, and received Form-3 from the designated authority.

What were the issues?

Whether the appeal filed by the Revenue is infructuous due to the assessee opting for settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

None

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “D”, MUMBAI

Before: SHRI SAKTIJIT DEY (JM) & SHRI RAJESH KUMAR (AM)

For Respondent: Shri Bharat Andhle (DR)
Hearing: 21/09/2021Pronounced: 21/09/2021

O R D E R

PER SAKTIJIT DEY, JM

1.

This is an appeal by the revenue against order dated 18.12.2019 of learned Commissioner of Income Tax (Appeals)-12, Mumbai for the assessment year 2009-10.

2.

When the appeal was taken up for hearing, no one was present for the assessee. However, the assessee has brought to our notice the fact that it has opted for settling the dispute arising in the appeal under the Direct Tax Vivad Se Vishwas Act, 2020 and has also received Form-3 issued by the designated authority on 24.02.2021. A copy of the Form-3 furnished by the assessee is kept on record.

Assessment Year: 2009-10 3. We have heard learned Departmental Representative and perused the materials on record. On perusing the certificate issued by the designated authority in Form No. 3, we are convinced that the revenue has acted upon the declaration filed by the assessee under the Direct Tax Vivad Se Vishwas Act, 2020 for settling the dispute arising in the appeal.

4.

In view of the aforesaid, we are inclined to dismiss the present appeal by treating it as infructuous. However, in the unlikely event of non-settlement of the dispute under the Vivad Se Vishwas Scheme, 2020, liberty is granted to the revenue to seek recall of this order and restoration of the appeal.

5.

In the result, appeal is dismissed. Order pronounced in the open court on 21st September, 2021.

Recent GST High Court judgments

Search GST case law →