THE BOARD OF CONTROL FOR CRICKET IN INDIA,MUMBAI vs. JCIT(TDS)(OSD)-2(3), MUMBAI

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ITA 812/MUM/2019Status: DisposedITAT Mumbai03 May 2021AY 2011-123 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal treated the appeals as dismissed and withdrawn due to the assessee's settlement under the Vivad Se Viswas Scheme. Liberty was granted to restore the appeals if the declaration under the scheme is declared bad in law.

What were the facts?

The assessee filed appeals against orders passed under Section 201(1)/201(1A) of the Income Tax Act. The assessee subsequently filed an application under the Vivad Se Viswas Scheme 2020 to settle these tax disputes.

What were the issues?

The primary issue was the impact of the Vivad Se Viswas Scheme settlement on pending appeals before the tribunal. The tribunal had to decide whether to continue the appeals or consider them settled.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B‘ BENCH

Before: SHRI SAKTIJIT DEY & SHRI M.BALAGANESH

For Appellant: Shri Anil Sathe
For Respondent: Shri Rahul Raman
Hearing: 03/05/2021

आदेश / O R D E R PER BENCH:

1.

These appeals in 818/Mum/2019 for A.Y.2011-12 to 2017-18 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-60, Mumbai in appeal Nos. CIT(A)-60/IT-101223/JCIT(TDS)OSD-2(3)/2017-18, CIT(A)-60/IT- 01224/JCIT(TDS)OSD-2(3)/2017-18 CIT(A)-60/IT-101225/JCIT(TDS)OSD- 2(3)/2017-18, CIT(A)-60/IT-101226/JCIT(TDS)OSD-2(3)/2017-18 CIT(A)- 60/IT-101227/JCIT(TDS)OSD-2(3)/2017-18 & CIT(A)-60/IT- 101228/JCIT(TDS)OSD-2(3)/2017-18 dated 28/11/2018 & 28/12/2018

The Board of Control for Cricket in India respectively (ld. CIT(A) in short) against the order of assessment passed u/s.201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred to as Act).

2.

We find that the assessee filed a letter dated 01/05/2021 mentioning that an application had been preferred under direct tax “Vivad Se Viswas Scheme 2020” to settle these tax disputes for the years under consideration and had obtained Form-3 from the designated authority thereon, copy of which was enclosed alongwith this letter.

3.

In view of this, we hereby treat these appeals pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeal restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any reason whatsoever.

4.

In the result, appeals of the assessee are dismissed.

Order pronounced in open Court on 03/05/2021.

Sd/- Sd/- (SAKTIJIT DEY) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 03/05/2021 KARUNA, sr.ps

The Board of Control for Cricket in India

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