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Income Tax Appellate Tribunal, VIRTUAL COURT
Before: SHRI C.N. PRASAD, HONBLEShri Gunal Bansal Shri Sanjay J. Sethi
O R D E R PER C.N. PRASAD (JM)
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.
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.”
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.
In the result, appeal of the assessee is dismissed.
Order pronounced in the virtual court on 13.09.2021.