SMT.KANCHAN ARJUN GIDDE,MUMBAI vs. INCOME TAX OFFICER WARD 2(2), KALYAN

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ITA 1635/MUM/2018Status: DisposedITAT Mumbai29 June 2021AY 2014-152 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The Tribunal dismissed the appeal as withdrawn, noting that the assessee had obtained 'Form 3' under the Vivad se Vishwas scheme. The assessee was granted liberty to seek restoration if the settlement was not finalized.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the pendency of the appeal before the Tribunal, the assessee filed an application under the Direct Tax Vivad se Vishwas Act, 2020 to settle the matter.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI RAVISH SOOD

For Appellant: Shri Nikhil Gokhru, A.R
For Respondent: Shri Gurbinder Singh, D.R
Hearing: 29/06/2021Pronounced: 29/06/2021

Assessee by : Shri Nikhil Gokhru, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 29/06/2021 Date of pronouncement : 29/06/2021 ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-3, Mumbai, dated 20.12.2017, which in turn arises from the order passed by the A.O u/s 143(3) of the Income Tax Act, 1961 (for short „Act‟), dated 30.12.2016 for A.Y. 2014-15.

2.

The ld. Authorised Representative (for short “A.R”) for the assessee at the very outset of the hearing of the appeal submitted that as the assessee has filed an application under the Direct Tax Vivad se Vishwas Act, 2020 in order to settle the aforesaid matter pending before the Tribunal, therefore, as instructed, the captioned appeal may be allowed to be withdrawn. It was 2 Kanchan Arjun Gidde Vs. ITO, Ward 2(2) submitted by the ld. A.R that „Form 3‟ has been issued by the designated authority.

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In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach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

5.

Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove.

Order pronounced in the open court on 29/06/2021.

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