DEPUTY COMMISSIONER OF INCOME TAX-14(2)(1), MUMBAI vs. M/S JUPITER INTEGRATED SENSOR SYSTEMS PVT. LTD, MUMBAI

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ITA 5255/MUM/2019Status: DisposedITAT Mumbai01 June 2021AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the revenue's appeal had become infructuous due to the assessee opting for the Vivad Se Vishwas Scheme. The revenue's appeal was accordingly dismissed.

What were the facts?

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The necessary forms and payment challan were submitted and placed on record.

What were the issues?

Whether the revenue's appeal is rendered infructuous when the assessee opts for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Bharat Shah- Ld. AR
For Respondent: Ms Usha Gaikwad – Ld. Sr. DR

आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकर अपील सं./ (िनधा"रण वष" / Assessment Year: 2010-11) M/s. Jupiter Integrated Sensor Systems Pvt. Ltd. DCIT-14(2)(1) Room No.432, 4th Floor बनाम/ G-414-416, Kailash Industrial Complex Near Dynalog, Behind Godrej Colony Aaykar Bhavan, M.K. Road Vs. Parksite, Vikroli (W), Mumbai-400 079 Marine Lines, Mumbai-400 020 PAN No.: AABCJ-7018-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Shri Bharat Shah- Ld. AR Revenue by : Ms Usha Gaikwad – Ld. Sr. DR सुनवाई की तारीख/ : 20/05/2021 Date of Hearing घोषणा की तारीख / : 01/06/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

The Ld. AR submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020. The copies of Form Nos. 1 to 4 as well as the copy of payment challan have been placed on record. The Ld. DR could not controvert the fact that the revenue’s appeal has become infructuous.

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