MR JASJEET SINGH M CHADDHAH,MUMBAI vs. ACIT 26 (1)(2), MUMBAI

PDF · subscribers
ITA 7607/MUM/2019Status: DisposedITAT Mumbai16 September 2021AY 2006-073 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 for the 'Vivad se Vishwas Scheme' and received Form-3. Therefore, it was deemed purposeless to keep the appeals pending.

What were the facts?

The assessee filed appeals against orders related to penalties and assessments. At the hearing, the assessee did not appear but submitted a letter indicating their intention to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme' and the respondent having no objection.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 143(3),Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI S RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE

For Respondent: Shri S.N Kabra. DR
Hearing: 21.09.2021Pronounced: 22.09.2021

Appellant by : None Respondent by : Shri S.N Kabra. DR Date of Hearing 21.09.2021 Date of Pronouncement 22.09.2021 आदेश / O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The assessee has filed these appeals against the different orders of the Commissioner of Income Tax (Appeals)-38, Mumbai passed u/s 271(1)(c) & u/sec 143(3) and 250 of the Income Tax Act, 1961.

& 6940/Mum/2019 Mr. Jasjeet Singh M. Chaddah,, Mumbai - 2 -

2.

At the time hearing, none appeared on behalf of the assessee and the assessee has submitted a letter on 20.09.2021 mentioning that the assessee intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) and received Form 3 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the Ld. DR and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-3 from the income tax department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.

4.

In the result, Both the appeals filed by the assessee are dismissed.

Order pronounced in the open court on 22.09.2021.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →