INCOME TAX OFFICER-18(3) (2), MUMBAI, MUMBAI vs. SMT RENUDEVI D MODI, MUMBAI

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ITA 6132/MUM/2019Status: DisposedITAT Mumbai21 May 2021AY 2015-162 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The Tribunal dismissed the Revenue's appeal as withdrawn, noting the assessee's application under the Vivad se Vishwas scheme. Liberty was granted to the Revenue to seek restoration if the matter is not resolved.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2015-16. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020, for the same appeal.

What were the issues?

The primary issue was the pendency of the appeal due to the assessee's availing of the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI

Before: SHRI M. BALAGANESH & SHRI RAVISH SOODSmt. Renudevi D. Modi

For Respondent: Shri Bharat Andhale, Sr. D.R
Hearing: 27/04/2021Pronounced: 21/05/2021

ORDER PER RAVISH SOOD, J.M: The captioned appeal filed by the revenue is directed against the order passed by the CIT(A)-29, Mumbai, dated 25.07.2019, which in turn arises from the order passed by the A.O under Sec.143(3) of the Income-tax Act, 1961, dated 30.12.2017 for A.Y. 2015-16.

2.

The assessee has filed a letter dated 14th April, 2021, wherein it is inter alia stated by her that she has filed an application under the Direct Tax Vivad se Vishwas Act, 2020 with respect to the captioned appeal for A.Y. 2015-16 which is pending before the Income-tax Appellate Tribunal. Copy of the Form 1 and Form 2 filed by the assessee under the Direct Tax Vivad se Vishwas Act, 2020 has been filed alongwith the present application.

3.

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

4.

In view of the above, we dismiss the revenue’s appeal as withdrawn, subject to a rider that in the unlikely event the matter not being resolved under the Vivad se Vishwas scheme then the appellant revenue shall have liberty to approach the Tribunal for restoration of its aforesaid appeal.

2 ITO-18(3)(2) Vs. Smt. Renudevi D. Modi

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