KAUSHAL SAMIR KADAM,MUMBAI vs. ACIT -16 (2), MUMBAI, MUMBAI

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ITA 5971/MUM/2019Status: DisposedITAT Mumbai11 March 2021AY 2011-123 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 noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and had filed the necessary application. Therefore, it was deemed purposeless to keep the appeals pending.

What were the facts?

The assessee filed three appeals against orders passed by the CIT(A). At the hearing, the assessee's representative was absent but had submitted a letter indicating the intention to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme' for settlement of tax disputes.

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, “H” BENCH, MUMBAI

Before: SHRI PAVAN KUMAR GADALE & SHRI MANOJ KUMAR AGGARWAL

For Respondent: Shri Gurbinder Singh, DR
Hearing: 09.03.2021Pronounced: 10.03.2021

Date of Hearing 09.03.2021 Date of Pronouncement 10.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE: These three appeals are filed by the assessee against the separate orders of the Commissioner of Income Tax (Appeals) - 5 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 9-3-2021 Dr.Kaushal Samir Kadam, Mumbai mentioning that the assessee is intended to settle the tax 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 has filed application and received Form no 3 from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.

4.

In the result, the appeals filed by the assessee are dismissed.

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