SAYATIBEN BHANWARLAL SANGHVI,MUMBAI vs. ITO 19 (3)(2), MUMBAI

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ITA 6639/MUM/2019Status: DisposedITAT Mumbai05 April 2021AY 2014-152 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 has filed an application under the Vivad se Vishwas scheme. The Revenue did not controvert this fact.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee's counsel submitted a letter stating that an application under the Direct Tax Vivad se Vishwas Act, 2020 has been filed to settle the matter.

What were the issues?

The primary issue was the settlement of the dispute under the Vivad se Vishwas scheme, leading to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “H” MUMBAI

For Respondent: Shri Sushil Kumar Mishra, D.R
Hearing: 05/04/2021Pronounced: 05/04/2021

ORDER PER RAVISH SOOD, J.M: The present appeal filed by the assessee is directed against the order passed by the CIT(A)-30, Mumbai, which in turn arises from the assessment order passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 26.12.2016 for assessment year 2014-15.

2.

The assessee’s counsel had filed a letter dated 01st April, 2021, wherein it is stated that the assessee has filed an application under the Direct Tax Vivad se Vishwas Act, 2020 in Form 1 & Form 2 in order to settle the aforesaid matter pending before the Tribunal and is awaiting for the issuance of Form 3 by the designated authority. In support of its aforesaid claim the copies of Form 1 & Form 2 had been enclosed alongwith the aforesaid letter.

3.

The ld. D.R did not controvert the aforesaid factual position as had been canvassed before us.

4.

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach the Tribunal for restoration of his appeal.

2 Sayatiben Bhanwarlal Sanghvi Vs. ITO 19(3)(2)

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