KUSUM JAGDISHKUMAR GUPTA,MUMBAI vs. DCIT, CC - 5(1), MUMBAI

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ITA 3461/MUM/2019Status: DisposedITAT Mumbai08 June 2021AY 2015-162 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The Tribunal dismissed the appeal as withdrawn, noting that the assessee had settled the matter under the Vivad se Vishwas scheme. The assessee was granted liberty to seek restoration if the settlement failed.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the matter. The outstanding amount was deposited.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI

Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD

For Respondent: Shri Gurbinder Singh, D.R
Hearing: 08/06/2021Pronounced: 08/06/2021

ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-53, Mumbai, which in turn arises from the assessment order passed by the A.O under Sec. 143(3) r.w.s 153A of the Income-tax Act, 1961, dated Nil for assessment year 2015-16.

2.

The assessee’s counsel has filed a letter, wherein it is stated that she 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 she had received “Form 3” from the designated authority on 07.12.2020 (copy enclosed). It is further stated by her that the balance outstanding amount of Rs.27,49,688/- had been deposited by her vide challan no. 0001, dated 31.03.2021 (copy enclosed). It is stated by the assessee that in the backdrop of the aforesaid facts the captioned appeal may be allowed to be withdrawn.

3.

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

2 Kusum Jagdish Gupta Vs. Dy. CIT, CC-5(1) 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 In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach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 her appeal. 5. Resultantly, the appeal is dismissed as withdrawn subject to the observation recorded hereinabove. Order pronounced in the open court on 08/06/2021.

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