HIREN NAVINCHANDRA PARIKH,MUMBAI vs. ASST CIT 25(2), MUMBAI

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ITA 1325/MUM/2020Status: DisposedITAT Mumbai13 September 2021AY 2009-103 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 filed a declaration under the Vivad Se Vishwas scheme and received acceptance forms. Since the assessee opted to settle the litigation, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against an order for AY 2009-10. The assessee's representative submitted a letter requesting an adjournment as the assessee had opted for the Vivad Se Vishwas scheme and was awaiting final form from the AO.

What were the issues?

Whether an appeal should be kept pending when the assessee has opted for the Vivad Se Vishwas scheme for settlement of tax disputes.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLEShri Gunal Bansal Shri Sanjay J. Sethi

For Appellant: Shri Gunal Bansal
For Respondent: Shri Sanjay J. Sethi
Hearing: 13.09.2021Pronounced: 13.09.2021

O R D E R PER C.N. PRASAD (JM)

1.

This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals)–53, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 14.06.2019 for the A.Y. 2009-10.

2.

Assessee through its authorized representative filed a letter dated 12th August, 2021 and submitted as under: - “Re: Shri Hiren Navinchandra Parikh Appeal No. ITA-1325/MUM/2020 Assessment Year 2009-10 Request for Adjournment The hearing of the above referred appeal is fixed on 13th September 2021.

(A.Y: 2009-10) Hiren Navinchandra Parikh As our client has opted for proposed "Vivad Se Vishwas" scheme and the same is under process as final Form 5 is still awaited from the AO. We hereby request you to kindly adjourn the matter to a later date. We are attaching Form 1, 2, 3 & 4 for your reference.”

3.

On a perusal of the above letter filed by the authorized representative of the assessee and enclosed copy of Form-3 and Form-4 it is noticed that assessee has already filed declaration and undertaking under Vivad Se Vishwas Scheme and received Form-3 and Form-4 from the Revenue accepting the said declaration. Assessee also made payment for which Form-4 was issued by the Revenue. Only Form-5 is awaiting from Revenue. Therefore, since assessee has opted to settle litigation under Vivad Se Vishwas Scheme no purpose would serve keeping the appeal pending. Request for adjournment is rejected. Accordingly, this appeal is dismissed with liberty to file Miscellaneous Application by the assessee for recall of the appeal in case the declaration of the assessee under Vivad Se Vishwas Scheme is not accepted.

4.

In the result, appeal of the assessee is dismissed.

Order pronounced in the virtual court on 13.09.2021.

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