GEETA SANJAY SHAH,MUMBAI vs. ACIT 33 (1), MUMBAI

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ITA 300/MUM/2020Status: DisposedITAT Mumbai19 July 2021AY 2014-153 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, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). At the hearing, no one appeared for the assessee, but a withdrawal letter was submitted indicating an intention to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

For Respondent: Shri T.S. Khalsa, DR
Hearing: 19.07.2021Pronounced: 19.07.2021

O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) - 45, Mumbai, dated 11.11.2019 passed u/s 143(3) of the Income Tax Act, 1961.

2.

At the time hearing, none appeared on behalf of the assessee. The Ld.AR of the assessee has submitted a Geeta Sanjay Shah, Mumbai. letter dated 02.06.2021 mentioning that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) and filed an application and Form-3 under VSVS Rules 2020 received. 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 appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.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, the appeal filed by the assessee is dismissed.

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