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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC” MUMBAI
Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN
ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the Revenue. The relevant assessment year is 2009-10. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-26, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, (the ‘Act’).
The assessee/Respondent has filed a letter dated 09/03/2021 before the Tribunal stating that he has filed application in Form-1 and 2 under the 2 Arvind M.Dhoka Vivad Se Vishwas Scheme, 2020 and has received Form-3 from the Designated Authority. Thus, it is submitted by him that the captioned appeal be treated as infructuous.
We brought to the attention of the Ld. Departmental Representative the above submission of the assessee.
The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Supreme Court of India.
Considering the letter dated 09/03/2021 filed by the assessee, we are inclined to dismiss this appeal as infructuous. However, liberty is granted to the Revenue to seek the restoration of the appeal in the event the declaration filed under the aforesaid Act filed by the assessee is considered void by the Department. It is further made clear, in such eventuality, if the Revenue seeks restoration of the appeal by filing miscellaneous application, the delay if any would be condoned without insisting upon filing any application for condonation of delay.
In the result, the appeal filed by the Revenue is dismissed as infructuous subject to the observation above. 3 Arvind M.Dhoka Order pronounced in the open Court on 09/03/2021