M/S. CORNERVIEW CONSTRUCTIONS * DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS)-CPC, GHAZIABAD

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ITA 5360/MUM/2019Status: DisposedITAT Mumbai03 March 2021AY 2016-173 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 the assessee's application under the Vivad Se Viswas Scheme. Consequently, the appeals were treated as dismissed and withdrawn.

What were the facts?

The assessee filed appeals before the ITAT concerning assessment year 2016-17. The assessee subsequently filed an application under the 'Vivad Se Viswas Scheme 2020' to settle the tax dispute.

What were the issues?

The primary issue was the pendency of appeals before the Tribunal while the assessee opted for settlement under the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C‘ BENCH

Before: SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM

For Appellant: Shri Nikesh Jain
For Respondent: Ms. Shreekala Pardeshi
Hearing: 03/03/2021Pronounced: 03/03/2021

आदेश / O R D E R PER BENCH:

1.

These appeals in to 5368/Mum/2019 for A.Y.2016-17 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-59, Mumbai in appeal No.CIT(A)-59/IT-242 to 250/ITO(TDS)- 1(1)(4)/2017-18 dated 29/06/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.234E r.w.s.200A of the Income Tax Act, 1961 (hereinafter referred to as Act).

5368/Mum/2019 M/s. Cornerview Constructions & Developers Pvt. Ltd.,

2.

We find that the ld. AR filed a letter mentioning that assessee had preferred an application filed in form No.1 & 2 under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the years under consideration and had obtained Form No.3 from the designated authority thereon, copy of which was enclosed alongwith this letter.

3.

In view of this, we hereby treat these appeals pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeals restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any reason whatsoever.

4.

In the result, appeals of the assessee are dismissed.

Order pronounced on 03/03/2021 by way of proper mentioning in the notice board.

Sd/- Sd/- (RAVISH SOOD) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 03/03/2021 KARUNA, sr.ps

5368/Mum/2019 M/s. Cornerview Constructions & Developers Pvt. Ltd.,

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