ANISHA SUNIL THARWANI,ULHASNAGAR vs. ITO WARD 2(1), KALYAN

PDF · subscribers
ITA 167/MUM/2019Status: DisposedITAT Mumbai28 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 the assessee did not appear after the adjournment and did not provide an update on the 'Viwad Se Vishwas Scheme'. Liberty was granted to revive the appeal if the scheme declaration fails.

What were the facts?

The assessee had informed the tribunal that they intended to opt for the 'Viwad Se Vishwas Scheme, 2020'. The appeal was adjourned to allow the assessee to proceed with the scheme.

What were the issues?

The primary issue was the assessee's non-appearance and lack of update regarding the 'Viwad Se Vishwas Scheme' after seeking an adjournment.

AI-generated summary — verify with the full judgment below

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

Hearing: 28/06/2021Pronounced: 28/06/2021

आदेश/ ORDER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals) -3, Thane [in short ‘the CIT(A)] dated 24/09/2018 for the assessment year 2014-15.

2.

The assessee has filed a letter on earlier date of hearing i.e. 03/11/2020 that the assessee is contemplating to opt for 'Viwad Se Vishwas Scheme, 2020'( in short 'VSVS') and is in touch with the Counsel to move an application. On the request of assessee the appeal was adjourned to 23/12/2020. Thereafter, the assessee has never appeared before the Tribunal nor any request letter seeking adjournment or intimating fate of application filed under VSVS has been received. The present appeal (A.Y 2014-15) by the assessee is dismissed at this stage in light of the fact that assessee is opting for VSVS.

3.

Liberty is granted to the assessee to revive appeal in the event declaration filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee/appellant seeks to restore the appeal in the event assessee’s declaration under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

4.

In the result, appeal of assessee is dismissed at this stage with the liberty aforesaid. Order pronounced in the open Court on Monday, the 28th day of June, 2021

Recent GST High Court judgments

Search GST case law →