SEWELLS GROUP INDIA PRIVATE LIMITED,MUMBAI vs. DCIT-15(3)(2), MUMBAI

PDF · subscribers
ITA 1488/MUM/2019Status: DisposedITAT Mumbai25 March 2021AY 2013-143 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 the necessary application. Therefore, keeping the appeal pending would serve no purpose.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. At the hearing, no one appeared for the assessee, but a letter indicated their intention to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for a settlement scheme. The assessee's right to apply for recall of the order was also acknowledged.

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, “G” BENCH, MUMBAI

For Respondent: Smt Sailaja Raj, Sr. DR
Hearing: 24.03.2021Pronounced: 25.03.2021

O R D E R

PER PAVAN KUMAR GADALE.JM:

1.

The appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) -24 Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961.

2.

At the time hearing, none appeared on behalf of the assessee. The assessee has filed a letter dated 01-03- 2021 explaining that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme Sewells Group India Pvt Ltd.,Mumbai 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We have heard the Ld. DR and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed a letter dt 01-03- 2021 mentioning that the assessee 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 appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.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 appeal filed by the assessee is dismissed.

Recent GST High Court judgments

Search GST case law →