ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI vs. M/S. DISNEY ENTERTAINMENT INDIA LTD., MUMBAI

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ITA 5662/MUM/2019Status: DisposedITAT Mumbai24 May 2021AY 2012-133 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 held that since the assessee opted for the Vivad Se Vishwas Scheme and the Revenue had issued the relevant form, there was no necessity to keep the appeal pending.

What were the facts?

The Revenue filed an appeal against the assessee's assessment year 2012-13. The assessee subsequently applied for settlement of the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

Whether an appeal filed by the Revenue should be dismissed when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

For Appellant: Shri Vishal Assar
For Respondent: Shri Kailash Kanojia, Shri Vishal Assar

The aforesaid appeal has been filed by the Revenue challenging the order dated 7th June 2019, passed by the learned Commissioner (Appeals)–4, Mumbai, pertaining to the assessment year 2012–13.

2.

While going through the record available before us, we find that the assessee has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020 and acknowledgement in Form–1 and 2 of the declaration filed under the aforesaid scheme and Form no.3

2 M/s. Disney Entertainment India Ltd. issued by the Revenue are also kept on record. In this view of the aforesaid circumstances, the learned Counsel for the assessee did not wish to contest the Revenue’s appeal before us.

3.

The learned Departmental Representative did not object to the submissions of the learned Counsel for the assessee.

4.

Considering the fact that the assessee is not interested to contest the appeal filed by the Revenue before us, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, consequently, we are of the opinion that there is no necessity to keep the present appeal pending since the Revenue has already issued Form no.3. Therefore, we hold that the appeal filed by the Revenue is liable to be dismissed as such. We are passing this order during this month since the assessee could provide the Form no.3, under the Scheme only now.

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