INCOME TAX OFFICER-21 (1)(2), MUMBAI vs. ASHOK AUTO ACCESSORIES, MUMBAI

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ITA 5456/MUM/2019Status: DisposedITAT Mumbai16 March 2021AY 2010-112 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 held that the appeal had become infructuous due to the assessee opting for the Vivad Se Vishwas Scheme. The appeal was dismissed as infructuous.

What were the facts?

The assessee had opted for settlement of dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee received Form No. 5 from the appropriate authority, indicating the dispute resolution process was initiated.

What were the issues?

Whether an appeal becomes infructuous when the assessee opts for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Deepak Jain, Ld. AR
For Respondent: Ms. Smita Verma – Ld. Sr. DR

Per Manoj Kumar Aggarwal (Accountant Member)

1.

At the time of hearing of this appeal, the learned counsel for assessee submitted that the assessee has already opted for settlement of dispute for the year under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.5 from appropriate authority. The Ld. DR could not controvert the fact that the appeal has become infructuous.

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