SHIV SHAKTI PROCESSED FOODS,MUMBAI vs. ITO, TDS, KALYAN

PDF · subscribers
ITA 3506/MUM/2019Status: DisposedITAT Mumbai19 July 2021AY 2016-173 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The Tribunal treated the appeals as dismissed and withdrawn, granting liberty to the assessee to have them restored if the Vivad Se Viswas declaration is later declared bad in law.

What were the facts?

The assessee filed appeals against orders passed under Section 200A of the Income Tax Act. The assessee subsequently filed a declaration under the Vivad Se Viswas Scheme 2020 to settle the tax disputes for the assessment years in question.

What were the issues?

The primary issue was the impact of the assessee's declaration under the Vivad Se Viswas Scheme on the pending appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘G‘ BENCH

Before: SHRI M.BALAGANESH & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Rajesh Shah
For Respondent: Shri T.S. Khalsa
Hearing: 19/07/2021Pronounced: 19/07/2021

आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in 3507/Mum/2019 & 3508/Mum/2019 for A.Y.2015-16, 2016-17 & 2017-18 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-1, Mumbai in appeal Nos.10260, 10260 & 10264/2018-19 dated 26/04/2019 (ld. CIT(A)

1.

in short) against the order of assessment passed u/s.200A of the Income Tax Act, 1961 (hereinafter referred to as Act) by the ld. Asst. Commissioner of Income Tax, Centralized processing cell-TDS, Mumbai (hereinafter referred to as ld. AO).

2.

We find that the assessee filed a letter dated 16/07/2021 mentioning that an application had been preferred under direct tax “Vivad Se Viswas Scheme 2020” to settle the tax disputes for the years under consideration and had obtained Form-3 from the designated authority thereon, copy of which was enclosed alongwith this letter.

3.

In view of this, we hereby treat the appeals pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeals restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any reason whatsoever.

4.

In the result, appeals of the assessee are dismissed.

Order pronounced in the open Court on 19/07/2021.

More judgments on Section 200A

All 4,379 judgments and leading authorities on Section 200A →

Recent GST High Court judgments

Search GST case law →