M/S AAROHEE MANAGEMENT CONSULTANCY SERVICES PVT LTD.,MUMBAI vs. DCIT 9 (1)(1), MUMBAI

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ITA 6070/MUM/2019Status: DisposedITAT Mumbai19 April 2021AY 2014-153 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 noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and had filed an application. Therefore, keeping the appeals pending would serve no purpose.

What were the facts?

The assessee filed three appeals against orders passed by the CIT(A). At the time of hearing, the assessee expressed an intention to settle the litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for the Vivad se Vishwas Scheme for settlement.

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, “A” BENCH, MUMBAI

Before: SHRI M.BALA GANESH & SHRI PAVAN KUMAR GADALE

For Respondent: Mr Brajendra Kumar DR
Hearing: 19.04.2021Pronounced: 19.04.2021

O R D E R

PER PAVAN KUMAR GADALE JM:

1.

The assesse has filed these three appeals against the separate orders of the Commissioner of Income Tax (Appeals) -16, Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961. M/s Aarohee Management Consultancy Services Pvt. Ltd. 2

2.

At the time hearing, the assesse has filed a letter dated 12-04-2021mentioning that the assesse intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed application under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.We heard the Ld.DR submissions and perused the material on record. Since the assesse has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed letter mentioning that the assesse has applied under VSVS 2020 and has 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 Accordingly, we dismiss the appeals of the assesse as withdrawn and the assesse is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.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, the appeals filed by the assessee are dismissed.

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