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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI VIKAS AWASTHY
अपीलाथ) -ारा/ Appellant by : Ms. Smita Verma *ितवाद, -ारा/Respondent by : Shri Hitesh Chandra सुनवाई क. ितिथ/ Date of hearing : 06 /05/2021 घोषणा क. ितिथ/ Date of pronouncement : 06/05/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-26, Mumbai [hereinafter referred to as ‘the ld. CIT(A)]’ dated 10.07.2019 for the Assessment Year (AY) 2009-10.
Shri Hitesh Chandra appearing on behalf of the assessee submitted at the outset that the assessee has opted for Vivad Se Viswas Scheme, 2020 (in short
आअसं. 6400/मुं/2019 (िन.व.2009-10) (A.Y.2009-10)
VSVS). The assessee has filed declaration before the Designated Authority, the same has been accepted and Form-3 was issued. The assessee has made payment of the taxes as mentioned in Form-3 and has received final Form-5. The ld. AR further submitted that the relevant documents were forwarded to the DR for verification of facts.
Ms. Smita Verma representing the Department submitted that the Revenue has no objection, if the assessee wants to settle dispute under VSVS. The DR informed that she has verified from the office of the concerned CIT regarding issuance of Form-5 under VSVS by the Designated Authority to the assessee. The field office has confirmed that the assessee has paid the taxes and has complied with the directions in Form-3.
In view of the fact that the assessee has complied with the conditions mentioned in Form-3 and has received Form-5 from the Designated Authority, the appeal by Revenue has become infructuous, hence, the same is dismissed, as such.
In the result, appeal of the Revenue is dismissed as infructuous.
Order pronounced in the open court on Thursday, the 6th day of May, 2021.
Sd/- (VIKAS AWASTHY) �याियक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, 3दनांक/Dated: 06/05/2021 SK, PS
आअसं. 6400/मुं/2019 (िन.व.2009-10) (A.Y.2009-10)