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Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI VIKAS AWASTHY & SHRI S. RIFAUR RAHMAN
The present appeal preferred by the assessee challenging the order dated 24th July 2019, passed by the learned Commissioner (Appeals)–30, Mumbai, pertaining to the assessment year 2014–15.
Considered the submissions of the leaned Counsel appearing for both the parties and perused the material on record. While going through the record available before us, we find that the assessee has filed a letter dated 1st April 2021, seeking adjournment of hearing of 2 Usha Hitesh Sanghavi the present appeal. The submissions so made by the leaned Counsel for the assessee is reproduced below:–
“To settle the disputes involved in the above appeal, assessee appellant has filed application in Form No.1 & Form No.2 under The Direct Tax Vivad Se Vishwas Act, 2020 on 25/03/2021 and awaiting Form No. 3 to be issued by concerned Pr. C.LT., Mumbai- 19 under the said Act determining the disputed tax payable/Refundable by/to the assessee appellant (Copy of Form nO.1 is enclosed). Further extended last date fixed under the said Act for payment of disputed tax involved in the above appeal is 30th April, 2021, and application made by assessee appellant in this ~egard is also subject to issue of Form No.5 by concerned Principal Commissioner of Income Tax for ultimate settlement of the matter. In view of the above we humbly request that hearing fixed in the above appeal on 19/04/2021 either may be postponed to any date after 30th April, 2021 or appeal may be dismissed in limine with an option to recall the same if for any unforeseen reason application made by assessee appellant under the above mentioned Act does not attain the finality. Duly executed letter of authority by the assessee appellant in our favour to represent the matter bearing stamp duty of Rs.500/ - is also enclosed herewith.”
As it appears from the above, the assessee has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the acknowledgement in Form no.1 and 2. However, Forms no.3 and 5, has not yet been received by the assessee from the Revenue side. The learned Departmental Representative has not raised any objection with reference to the submissions made by the leaned Counsel for the assessee. The aforesaid letter along declaration in Form no.1 and 2, are also kept on record. Considering the fact that the leaned Counsel
3 Usha Hitesh Sanghavi for the assessee himself has prayed for dismissing the present appeal in limine by providing liberty to recall this order in the event of Revenue not accepting the request of the assessee for settling the dispute under the provisions of VSVS, consequently, we hold that there is no necessity in keeping the present appeal pending since the assessee has approached the Revenue for settling the dispute under the provisions of VSVS. However, liberty is hereby granted to the assessee to recall the present appeal in the event Revenue is not accepting the request of the assessee for settling the dispute under the provisions of VSV. With these observations, we hold that the appeal filed by the assessee is liable to be dismissed as such in limine.