KAMAL J GUPTA,MUMBAI vs. DCIT, CC - 5(1), MUMBAI

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ITA 3464/MUM/2019Status: DisposedITAT Mumbai08 June 2021AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's withdrawal letter and the deposit of tax under the Vivad se Vishwas scheme. The appeal was dismissed as withdrawn.

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, and deposited the required tax amount.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad se Vishwas Act.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 has placed on record a letter, wherein it is stated that he 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 he had received “Form 3” from the designated authority on 07.12.2020 (copy enclosed). It is further stated by him that tax amounting to Rs.41,81,123/- had been deposited by him vide challan no. 0003; dated 31.03.2021 (copy enclosed). It is stated by the assessee that in the backdrop of the aforesaid facts the captioned appeal may allowed to be withdrawn.

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In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach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

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