ITO-19(1)(1), MUMBAI vs. ASHOKKUMAR M. VANIGOTA, MUMBAI

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ITA 5634/MUM/2019Status: DisposedITAT Mumbai30 March 2021AY 2011-122 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 had opted for VSVS and the Revenue had no objection. Therefore, the appeal was rendered infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2011-12. The assessee opted for settlement under the 'Vivad se Vishwas Scheme' (VSVS) and filed a declaration, which was pending approval.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed as infructuous due to the assessee opting for settlement under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: VIKAS AWASTHY

Hearing: 30/03/2021Pronounced: 30/03/2021

Assessee by : Letter dated 27 /03/2021 Revenue by : Shri Sushil Kumar Mishra सुनवाई क� �त�थ/ Date of hearing : 30/03/2021 घोषणा क� �त�थ/ Date of pronouncement : 30/03/2021 आदेश/ ORDER

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-2, Mumbai ( in short ‘the CIT(A)’) dated 10/06/2019 for the assessment years 2011-12.

2.

The assessee has filed a letter dated 27/03/2021 stating that the assessee has opted for settlement of the appeal under ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and has filed declaration before the concerned authority. However, the declaration filed is still pending for approval.

2 आअसं. 5634/मुं/2019 (�न.व. 2011-12) (A.Y.2011-12)

3.

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

4.

Since, the assessee has opted for availing the benefit of VSVS, the appeal filed by the Revenue has become infructuous and is thus, liable to be dismissed, as such.

5.

Liberty is granted to the Revenue/appellant to revive the appeal , if the assessee/respondent for any reason whatsoever fails to honour the commitment specified in Form-3 or the declaration field under VSVS is not accepted by the concerned authority. The appeal by Revenue is dismissed as infructuous, with liberty aforesaid.

Order pronounced in the open court on Tuesday, the 30th day of March, 2021.

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