MRS. GAZALA MURTUZA SHAMA,MUMBAI vs. ITO 13 (1)(2), MUMBAI

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ITA 5723/MUM/2019Status: DisposedITAT Mumbai01 April 2021AY 2008-093 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 dismissed the appeal as the assessee had opted for the Vivad se Vishwas Scheme. Liberty was granted to revive the appeal if the scheme declaration fails.

What were the facts?

The assessee opted for the 'Vivad se Vishwas Scheme, 2020' and filed a declaration. The Department had no objection to the assessee availing this benefit.

What were the issues?

Whether an appeal should be dismissed when the assessee opts 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

अपीलाथ� �वारा/ Appellant by : None ��तवाद� �वारा/Respondent by : Sh. Sushil Kumar Mishra सुनवाई क� �त�थ/ Date of hearing : 01/04/2021 घोषणा क� �त�थ/ Date of pronouncement : 01/04/2021 आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-56, Mumbai (in short ‘the CIT(A)’) dated 13/06/2019 for the assessment years 2008-09.

2 आअसं. 5723/मुं/2019 (�न.व.2008-09) (A.Y.2008-09) 2. A letter dated 27/03/2021 has been received from the assessee stating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’(in short ‘VSVS’). The declaration has already been filed under VSVS and 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.

In view of the fact that the assessee has opted for VSVS and has already filed declaration, the appeal by assessee is dismissed at this stage.

5.

Liberty is granted to the assessee to revive appeal in the event declaration filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee/appellant seeks to restore the appeal in the event assessee’s declaration under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court].

6.

In the result, appeal by assessee is dismissed, with the liberty aforesaid.

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)

3 आअसं. 5723/मुं/2019 (�न.व.2008-09) (A.Y.2008-09)

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