ANITA JIYO LALWANI,MUMBAI vs. ITO 23(2)(1), MUMBAI

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ITA 459/MUM/2012Status: DisposedITAT Mumbai12 May 2021AY 2005-063 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and received Form-3. Therefore, keeping the appeals pending would serve no purpose. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against orders of the CIT(A). At the time of hearing, the assessee's counsel informed the tribunal that the assessee intended to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

The primary issue was the pendency of appeals when the assessee had opted for a settlement scheme. The tribunal considered the implications of the 'Vivad se Vishwas Scheme' on the ongoing litigation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

Before: SHRI S RIFAUR RAHMAN & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Manpreet Singh Duggal
Hearing: 13.05.2021Pronounced: 18.05.2021

Heard together (2 matters)

ITA No. 459/Mum/2012
ITA No.1084/Mum/2013

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The assessee has filed these two appeals against the separate orders of the Commissioner of Income Tax (Appeals)- 11&19, Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961.

2.

At the time hearing, the Ld. Counsel for the assesse has filed a letter (email) dt 29.04.2021 mentioning that Anita Jiyo Lalwani., Mumbai the assessee intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’ (VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the rival submissions and perused the material on record. Since the Ld.AR has filed a letter on 29.04.2021 mentioning that the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and received Form-3 from the income tax department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.

4.

In the result, both the appeals filed by the assessee are dismissed.

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