AMARPAL SINGH JIT SINGH CHADHA,MUMBAI vs. ACIT, CIRCLE 22(1), MUMBAI

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ITA 506/MUM/2019Status: DisposedITAT Mumbai03 March 2021AY 2014-152 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 found no purpose in keeping the appeal pending and decided to dismiss it. The assessee was granted liberty to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee filed an appeal against the order of the first appellate authority for Assessment Year 2014-15. The Revenue pointed out that the assessee was contemplating settling the dispute under the Direct Tax Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee's intention to settle the dispute under a tax settlement scheme.

Which sections of the Income-tax Act were involved?

None explicitly mentioned in relation to the dismissal reason

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Brajendra Kumar -Ld.DR

1 Amarpal Singh Jit Singh Chadha Assessment Year: 2014-15 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय "ी श""जीत दे, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2014-15) Amarpal Singh Jit Singh Chadha ACIT–CC-22(1) बनाम 3rd Floor, Room No.322, 396/3, Parvati Dhan, North Avenue Santa Cruz West, Mumbai-400 054 Piramal Chambers / Vs. Mumbai-400 012 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAPC-8996-R (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Letter dated 20/11/2020 Revenue by : Shri Brajendra Kumar -Ld.DR सुनवाई की तारीख/ : 25/02/2021 Date of Hearing घोषणा की तारीख / : 03/03/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

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