H2 CONSTRUCTION PRIVATE LIMITED,PALGHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, PALGHAR CIRCLE, PALGHAR

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ITA 6927/MUM/2018Status: DisposedITAT Mumbai25 August 2021AY 2009-102 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 the assessee had opted for settlement under the Vivad Se Vishwas Scheme. The assessee was granted liberty to seek restoration if the declaration was not accepted.

What were the facts?

The assessee did not appear for the hearing. The Revenue representative informed the tribunal that the assessee had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, and Form No. 3 had been issued.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Ashish Heliwal– Ld. Sr. DR

आयकर अपीलीय अधिकरण “एच” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2009-10) H2 Construction Pvt. Ltd. ACIT (Palghar Circle) House No. 368, S. No. 107 Palghar, Maharashtra बिाम/ Vs. IP-45, Nagave, Tal Palghar, Dist. Palghar-401102 (Maharashtra) स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. AABCH-6451-N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : None Revenue by : Shri Ashish Heliwal– Ld. Sr. DR सुनवाई की तारीख/ : 23/08/2021 Date of Hearing घोषणा की तारीख / : 25/08/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing none appeared for assessee. However, Ld. Sr. DR informed that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and Form No.3 has been issued to the assessee. The Ld. Sr. DR, accordingly, submitted that the appeal may be dismissed.

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