What did the Tribunal hold?

The Tribunal noted that the assessee had complied with the conditions of the VSVS and received a final settlement certificate. Consequently, the appeal filed by the Revenue had become infructuous.

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2011-12. The assessee opted for the Vivad Se Vishwas Scheme (VSVS) and filed a declaration which was accepted.

What were the issues?

Whether the appeal filed by the Revenue has become infructuous due to the assessee settling the dispute under the Vivad Se Vishwas Scheme.

ITO vs Ashok Auto Accessories | ITAT Mumbai 2021

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

Before: SHRI VIKAS AWASTHY

Hearing: 17/06/2021Pronounced: 17/06/2021

अपीलाथ� �वारा/ Appellant by : Shri Sanjay J. Sethi ��तवाद� �वारा/Respondent by : Shri Deepak Jain सुनवाई क� �त�थ/ Date of hearing : 17/06/2021 घोषणा क� �त�थ/ Date of pronouncement : 17/06/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M:

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-48, Mumbai (in short ‘the CIT(A)’) dated 12/06/2019 for the assessment years 2011-12.

Shri Deepak Jain appearing on behalf of the assessee submitted that the assessee has opted for ‘Vivad Se Vishwas Scheme, 2020’(in short ‘VSVS’). The declaration filed by assessee under VSVS has been accepted. The assessee has complied with the conditions as laid down in Form-3 and the assessee has now received final settlement certificate in Form-5.

(A.Y.2011-12) 3. This appeal was fixed for hearing on 10/06/2021. On the said date the Departmental Representative was directed to seek report from the Field Office regarding assessee’s compliance to settle appeal under VSVS. Shri Sanjay J. Sethi representing the Department today made a statement that he has received confirmation from the Inspector that the assessee has complied with the conditions set out in Form-3 and final Form -5 has been issued by the Designated Authority under VSVS.

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 17th day of June, 2021. Sd/- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 17/06/2021 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.

ITO 21(1)(2), MUMBAI vs. ASHOK AUTO ACCESSORIES, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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