ISHWAR PRATAPRAI MEHTA,MUMBAI vs. ACIT - CPC-TDS, GAZIABAD

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ITA 2955/MUM/2019Status: DisposedITAT Mumbai22 February 2021AY 2015-163 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 Viswas Scheme. Consequently, the appeals pending before the Tribunal were treated as dismissed and withdrawn.

What were the facts?

The assessee had appealed to the ITAT against an order passed under Section 200A of the Income Tax Act. The assessee subsequently filed an application under the Vivad Se Viswas Scheme, 2020, to settle the tax dispute.

What were the issues?

Whether the appeals should be dismissed due to the assessee opting for the Vivad Se Viswas Scheme.

Which sections of the Income-tax Act were involved?

Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C‘ BENCH

Before: HON’BLE JUSTICE P.P. BHATT & SHRI M.BALAGANESH, AM & Shri Ishwar Prataprai Mehta

For Respondent: Ms. Shreekala Pardeshi
Hearing: 22/02/2021Pronounced: 22/02/2021

आदेश / O R D E R PER M. BALAGANESH (A.M):

1.

These appeals in 2956/Mum/2019 for A.Y.2005-06 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-59, Mumbai in appeal No.CIT(A)-59/IT-15/2018-19 dated 06/02/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.200A of the Income Tax Act, 1961 (hereinafter referred to as Act).

2956/Mum/2019 Shri Ishwar Prataprai Mehta

2.

We find that the ld. AR filed a letter dated 08/02/2021 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In view of this, we hereby treat these appeals pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeals restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared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 in the open Court on 22/02/2021.

Sd/- Sd/- (JUSTICE P P BHATT) (M.BALAGANESH) PRESIDENT ACCOUNTANT MEMBER Mumbai; Dated 22/02/2021 KARUNA, sr.ps

2956/Mum/2019 Shri Ishwar Prataprai Mehta

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