ASST. CIT 29(1), MUMBAI vs. M/S JASMINA SANJAY DOSHI, MUMBAI

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ITA 4025/MUM/2019Status: DisposedITAT Mumbai01 April 2021AY 2010-113 pages

In favour of the assessee: the Revenue'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 opted for the Vivad se Vishwas Scheme and the declaration is pending acceptance. Therefore, the appeal filed by the Revenue has become infructuous.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for assessment year 2010-11. The assessee subsequently opted for the 'Vivad se Vishwas Scheme, 2020' and filed a declaration.

What were the issues?

Whether the appeal filed by the Revenue is infructuous due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHY

Hearing: 01/04/2021Pronounced: 01/04/2021

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-40, Mumbai (in short ‘the CIT(A)’) dated 25/03/2019 for the assessment year 2010-11.

आअसं. 4025/मुं/2019 (�न.व.2010-11) (A.Y.2010-11) 2. A letter has been filed by the assessee on 01/4/2021 stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and the declaration under the said scheme has been filed. Form 3 is awaited.

3.

Shri Sushil Kumar Mishra representing the Department stated that the Department has no objection if the assessee wants to avail the benefit of ‘VSVS’.

4.

A perusal of the above letter filed by assessee/respondent shows that declaration filed by assessee under VSVS is pending for acceptance as Form 3 has not been issued by the Designated Authority, so far. Since, the assessee has opted for VSVS, appeal filed by the Revenue has become infructuous and thus, is liable to be dismissed, as such.

5.

Liberty is granted to the Revenue/appellant to revive the appeal, if the declaration filed by the assessee/respondent is rejected for any reason whatsoever or the assessee fails to honour the commitment specified in Form - 3, if issued. The appeal by Revenue is dismissed as infructuous, with liberty aforesaid.

6.

In the result, appeal by Revenue is dismissed as infructuous. Order pronounced in the open Court on Thursday, the 01st day of April, 2021. Sd./- (VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER मुंबई/Mumbai, �दनांक/Dated: 01/04/2021 Vm, Sr. PS (O/S)

आअसं. 4025/मुं/2019 (�न.व.2010-11) (A.Y.2010-11)

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