PANKAJ DHIRAJLAL SHAH,MUMBAI vs. ITO-32(2)(5), MUMBAI

PDF · subscribers
ITA 4397/MUM/2019Status: DisposedITAT Mumbai18 February 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme' and had filed the necessary forms. Since no purpose would be served in keeping the appeals pending, the Tribunal dismissed the appeals as withdrawn.

What were the facts?

The assessee filed appeals against orders passed under Section 143(3) r.w.s. 147 and 250 of the Income Tax Act. The assessee intended to settle the tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for a settlement scheme. The primary issue was the procedural aspect of handling appeals during the pendency of a settlement scheme application.

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, “SMC” BENCH, MUMBAI

Before: SHRI M. BALAGANESH & SHRI PAVAN KUMAR GADALE

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER 4398 & 4399/Mum/2019 (A.Ys: 2009-10, 2010-11 & 2011-12) बनाम/ Shri Pankaj Dhirajlal The Income Tax Officer Shah, 32 (2) (5), Vs. Flat No. 1003, 10th Room No. 305-D, 3rd Floor, Krishna Heritage, Floor, C-13, Opposite Don Bosco Pratyaksha Kar School, Boriwali (West), Bhavan, Bandra Kurla Mumbai - 400091 Complex, Bandra (East) Mumbai - 400005 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQPS0773C (अपीलाथ� /Appellant) .. (��यथ� / Respondent) अपीलाथ� ओर से / Ms. Ruchi Rathod, AR Appellant by : ��यथ� क� ओर Shri Sanjay Sethi, DR से/Respondent by : सुनवाई क� तारीख / Date of 18/02/2021 Hearing घोषणा क� तारीख /Date of 18/02/2021 Pronouncement आदेश / O R D E R PER PAVAN KUMAR GADALE: , 4398 & 4399/Mum/2019 Shri Pankaj Dhirajlal Shah - 2 - These appeals have been filed by the assessee against the separate order of the Commissioner of Income Tax (Appeals) - 44, Mumbai, passed u/s. 143 (3) r.w.s. 147 and 250 of the Income Tax Act, 1961.

2. At the time hearing, the Ld. AR of the assessee submitted that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed applications in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has sent copy of Form no 1& 2 and further the Form no-3 is yet to be received 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. , 4398 & 4399/Mum/2019 Shri Pankaj Dhirajlal Shah - 3 - 4. In the result, the appeals filed by the assessee are dismissed.

Order pronounced in the open court on 18.02.2021.

Sd/- Sd/- (M. BALAGANESH) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 18.02.2021 AK, PS आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / The CIT(A) 3. 4. आयकर आयु�(अपील) / Concerned CIT िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�यािपत �ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai

2.

Other Member… on which the

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →