ITO 28 (1)(2), NAVI MUMBAI vs. SMT. ARCHANA S THAKKAR, NAVI MUMBAI

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ITA 7840/MUM/2019Status: DisposedITAT Mumbai01 July 2021AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee complied with the conditions of the VSVS scheme and a final settlement certificate was issued. Therefore, the appeal by the Revenue has become infructuous.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2009-10. The assessee opted for the Vivad Se Vishwas Scheme (VSVS) to settle the dispute.

What were the issues?

Whether the Revenue's appeal is maintainable when the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC ”, MUMBAI

Hearing: 01/07/2021Pronounced: 01/07/2021

आयकर अपील�य अ�धकरण मुंबई पीठ “एस एम सी” , मुंबई �ी �वकास अव�थी, �या�यक सद�य के सम� IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 7840/मुं/2019 (�न.व. 2009-10) (A.Y.2009-10) Income Tax Officer – 28(1)(2), Room No.328, 3rd Floor, Tower No.6, Vashi Rly. Station Complex, Vashi, Navi Mumbai 400 703 ...... अपीलाथ� /Appellant बनाम Vs. Smt. Archana S. Thakkar, 302, Sahara CHS Ltd. Plot No.40, Nerul, Navi Mumbai – 400 706 PAN: AADPT-6089-K ..... ��तवाद�/Respondent अपीलाथ� �वारा/ Appellant by : Shri Sanjay J. Sethi ��तवाद� �वारा/Respondent by : None सुनवाई क� �त�थ/ Date of hearing : 01/07/2021 घोषणा क� �त�थ/ Date of pronouncement : 01/07/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M:

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-26, Mumbai [in short ‘the CIT(A)’] dated 14/10/2019 for the assessment years 2009-10.

2.

The assessee has opted for Vivad Se Vishwas Scheme, 2020’(in short ‘VSVS’) to settle the dispute. Since, this appeal is by the Revenue, the ld. Departmental Representative was asked to furnish report on assessee’s compliance to the conditions stated in Form-3. Shri Sanjay J. Sethi, ld. Departmental representative made a statement that the assessee has complied with the conditions as laid down

(A.Y.2009-10) in Form-3 and final settlement certificate in Form-5 has been issued by the Department. The ld. Departmental Representative submitted that a copy of Form-5 has been sent on official e-mail of the Tribunal.

4.

In view of the fact that assessee has settled the dispute under VSVS and has paid the taxes in compliance of Form-3, this appeal by the Revenue has become infructuous and the same is dismissed as such.

Order pronounced in the open court on Thursday, the 1st day of July, 2021. Sd/- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 01/07/2021. Vm, Sr. PS (O/S) ��त�ल�प अ�े�षतCopy of the Order forwarded to : 1. अपीलाथ�/The Appellant , 2. ��तवाद�/ The Respondent. 3. आयकर आयु�त(अ)/ The CIT(A)- 4. आयकर आयु�त CIT 5. �वभागीय ��त�न�ध, आय.अपी.अ�ध., मुबंई/DR, ITAT, Mumbai 6. गाड� फाइल/Guard file.

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