DILAVAR S LAKHANI,MUMBAI vs. INCOME TAX OFFICER WARD-1, PALGHAR

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ITA 5156/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2011-124 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, following a Madras High Court decision, dismissed the appeals. However, the assessee was granted liberty to seek restoration of the appeals if the declaration under the Vivad Se Viswas Scheme was not accepted.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2011-12 and 2012-13. The assessee subsequently opted for the 'Direct Tax Vivad Se Viswas Scheme, 2020'.

What were the issues?

The primary issue was how to proceed with the pending appeals when the assessee opted for a tax dispute resolution scheme.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Hearing: 15.03.2021Pronounced: 15.03.2021

Heard together (2 matters)

ITA No. 5156/Mum/2019
ITA No. 5157/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: These appeals of assessee are arising out of the different orders of the Commissioner of Income Tax (Appeals)]-3, Mumbai, [in short CIT(A)], in & 10089/THN/17-18 vide even dated 13.05.2019.

3.

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’. In view of the decision of Hon'ble High Court of Madras 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.

8.

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 15.03.2021 Sd/- Sd/- (ए रयफ़ौय यहभान / S RIFAUR RAHMAN) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 15.03.2021 ुदीऩ यकाय, व. ननजी चिव/ Sudip Sarkar, Sr.PS

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