What did the Tribunal hold?

The Tribunal, following the precedent set by the Madras High Court, dismissed the appeal. The assessee was granted liberty to seek restoration of the appeal if the Vivad Se Viswas scheme declaration was not accepted.

The assessee filed an appeal before the ITAT for Assessment Year 2010-11. Subsequently, the assessee opted for the 'Direct Tax Vivad Se Viswas Scheme-2020'.

What were the issues?

Whether the appeal should be dismissed in light of the assessee opting for the Vivad Se Viswas Scheme, with liberty to restore.

Maqsud Samsuddin Khan vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Hearing: 16.03.2021Pronounced: 16.03.2021

आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-3, Mumbai, [in short CIT(A)], in dated 07/11/2016. The assessments were framed by the Income Tax Officer, Ward-2, palghar, Mumbai (in short ITO/ AO), for the A.Y. 2010-11 vide order dated 28.03.2013 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

After hearing Ld. Sr. DR and perusing the records, it is noticed that the assessee is opting for ‘Direct Tax Vivad Se Viswas Scheme- 2020’ by filing form Nos. 1 and 2. In view of the decision of Hon'ble High Court of Madrass in the case of Nannusamy Mohan (HUF) vs. ACIT in I.C.A. No.372 of 2020 dated 16.10.2020, wherein Hon'ble High Court after considering the intent of the assessee to avail the benefit of ‘Direct Tax Vivad Se Viswas Scheme-2020’ has dismissed the appeal by observing in Para 7 to 9 as under: - “7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall place such petition before the Division Bench for orders.

In the light of the above, we direct the appellant/ assessee to file the Form No.I on or before 20.11.2020 and the competent authority Order pronounced in the open court on 16.03.2021 Sd/- Sd/- (ए रयफ़ौय यहभान / S RIFAUR RAHMAN) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated:16.03.2021 ुदीऩ यकाय, व. ननजी चिव/ Sudip Sarkar, Sr.PS

MAQSUD SAMSUDDIN KHAN,MUMBAI vs. ITO WD 2, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments