M/S MEKAUL CONSTRUCTION TECHNOLOGIES PVT. LTD,MUMBAI vs. DCIT - 5(2)(2), MUMBAI

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ITA 3379/MUM/2019Status: DisposedITAT Mumbai12 March 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020' and had applied under the scheme. Since no purpose would be served by keeping the appeal pending, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under Section 143(3) read with Section 147 and 250 of the Income Tax Act. The assessee did not appear for the hearing but filed a letter indicating 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 tax settlement scheme. The primary issue was the procedural consequence of the assessee's decision to utilize the 'Vivad se Vishwas Scheme'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA & SHRI PAVAN KUMAR GADALE

For Respondent: Ms. Smita Verma, DR
Hearing: 12.03.2021Pronounced: 15.03.2021

"थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCM2609M Appellant .. Respondent Appellant by : None (letter filed on 5-3- 2021) Respondent by : Ms. Smita Verma, DR Date of Hearing 12.03.2021 Date of Pronouncement 15.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE: This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) – 10, Mumbai, passed u/s. 143(3) r.w.s 147 and 250 of the Income Tax Act, 1961.

2.

At the time hearing, none appeared on behalf of the assessee. The Ld.AR has filed a letter on 05-03-2021 explaining that the assessee is intend to settle the tax Mekaul Constructions Technologies Pvt Ltd.. litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the Ld. DR and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and the Ld.AR has filed a letter dt 05-03-2021 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.

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