SAMEER JAN MOHAMMED SAMA,MUMBAI vs. ITO (IT) 4 (2)(1), MUMBAI

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ITA 5552/MUM/2019Status: DisposedITAT Mumbai12 July 2021AY 2011-122 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The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the Vivad se Vishwas scheme does not resolve the matter, the assessee can seek restoration of the appeal.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the matter. The assessee received Form 3 from the designated authority.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI

Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD

For Appellant: Shri Rajesh Gandhi, A.R
For Respondent: Shri T.S. Khalsa, D.R
Hearing: 12/07/2021Pronounced: 12/07/2021

ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-58, Mumbai, which in turn arises from the assessment order passed by the A.O under Sec. 143(3) r.w.s 147 of the Income-tax Act, 1961 dated 31.12.2016 for assessment year 2011-12.

2.

Ld. A.R. at the very outset of the hearing of the appeal submitted that the assessee had filed an application under the Direct Tax Vivad se Vishwas Act, 2020 in order to settle the aforesaid matter pending before the Tribunal. It is stated by the assessee that he had received “Form 3” from the designated authority. It is stated by the assessee that in the backdrop of the aforesaid facts the captioned appeal may allowed to be withdrawn.

3.

The ld. D.R did not controvert the aforesaid factual position as was canvassed before us.

4.

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach the Tribunal for restoration of his appeal.

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