KISHOR V. SONI (HUF),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX -30(2), MUMBAI

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ITA 4733/MUM/2017Status: DisposedITAT Mumbai01 March 2021AY 2008-094 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, following a Madras High Court decision, allowed the withdrawal of the appeal. The assessee was granted liberty to restore the appeal if the declaration under the Vivad Se Viswas scheme was not accepted.

What were the facts?

The assessee opted for the 'Direct Tax Vivad Se Viswas Scheme-2020' and requested to withdraw the pending appeal before the ITAT. The assessee had filed forms under the scheme and was awaiting further processing.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee who has opted for the Vivad Se Viswas Scheme, with liberty to restore it.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

For Appellant: Ms. Shabnam, AR
Hearing: 01.03.2021Pronounced: 01.03.2021

आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-41, Mumbai, [in short CIT(A)], in dated 03.04.2017. The assessment was framed by the Dy. Commissioner of Income Tax (in short DCIT/ITO/

3.

After hearing both the sides and perusing the records, it is noticed that the assessee is opting for ‘Direct Tax Vivad Se Viswas Scheme- 2020’. In view of the decision of Hon'ble High Court of Madras in the case of Nannusamy Mohan (HUF) vs. ACIT in I.C.A. No.372 of 2020 dated 16.10.2020, wherein Hon'ble High Court after considering the intent of the assessee to avail the benefit of ‘Direct Tax Vivad Se Viswas Scheme-2020’ has dismissed the appeal by observing in Para 7 to 9 as under: - “7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of

8.

In the light of the above, we direct the appellant/ assessee to file the Form No. I on or before 20.11.2020 and the competent authority shall process the application/ declaration in accordance with the Act and pass appropriate orders as expeditiously as possible preferably within a period of 6 (6) weeks from the date on which the declaration is filed in the proper form.

9.

With this declaration, the Tax Case appeal stands disposed of with the aforementioned liberty and Consequently the Substantial Question of Law are left upon. No costs.”

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