CHHAGANLAL D SOLANKI,MUMBAI vs. INCOME TAX OFFICER 19(1)(3), MUMBAI

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ITA 5139/MUM/2019Status: DisposedITAT Mumbai11 March 2021AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as he had opted for settlement under the Vivad se Vishwas Act. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against a penalty order under section 271(1)(c). The assessee subsequently opted to settle the dispute under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI N.K. PRADHAN

For Respondent: Shri Sanjay Sethi, DR

O R D E R Per Saktijit Dey (JM) – This is an appeal by the assessee against order dated 07-06-2019 of learned Commissioner of Income-tax (Appeals)-30, Mumbai confirming the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961 amounting to Rs.4,08,037/- for the assessment year 2009-10.

2.

When the appeal was called up for hearing, no one was present on behalf of the assessee. However, assessee has filed letter dated 16-02-2021stating that he has opted for settling the dispute arising in this appeal under the Direct Tax Vivad se Vishwas Act, 2020. Copies of the declarations in Forms 1and 2 have been attached to the letter. Therefore, the assessee has expressed his intention to withdraw the appeal. The learned Departmental Representative has no objection to the aforesaid request of the assessee.

3. Having perused the materials on record and considering the request of the assessee, we permit him to withdraw the present appeal. Accordingly, appeal is dismissed as withdrawn. However, if for any unforeseen reasons, assessee’s declaration under the Direct Tax Vivad se Vishwas Act, 2020 is not accepted by the department, liberty is granted to the assessee to seek restoration of the appeal.

3.

In the result, appeal is dismissed. Order pronounced on 11/03/2021.

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