DILAVAR S LAKHANI,MUMBAI vs. INCOME TAX OFFICER, WARD-1, MUMBAI

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ITA 5155/MUM/2019Status: DisposedITAT Mumbai01 March 2021AY 2011-123 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The tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the Vivad Se Vishwas declaration is considered void by the Department.

What were the facts?

The assessee filed an appeal for assessment year 2011-12. The assessee subsequently informed the tribunal that they had applied for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee's application under the Vivad Se Vishwas Scheme.

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, MUMBAI BENCH “SMC” MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

For Respondent: Mr. Sanjay J. Sethi, DR
Hearing: 01/03/2021

ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-3, Thane [in short ‘CIT(A)’] and arise out of the assessment completed u/s 143(3) r.w.s. 147 of the Income Tax Act 1961, (the ‘Act’).

2.

The assessee/appellant has filed a letter dated 18.02.2021 before the Tribunal stating that he has applied for Vivad Se Vishwas Scheme, 2020 and has filed Form-1 (Form for filing declaration and undertaking).

ITA No. 5155/M/2019 2 Dilavar S. Lakhani

We brought to the attention of the Ld. Departmental Representative the above submission of the appellant.

3.

The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Supreme Court of India.

Considering the letter dated 18.02.2021 filed by the appellant and keeping in view the decision of the Hon’ble Madras High Court in the case of M/s Nannusamy Mohan (HUF) v. ACIT (TCA No. 372 of 2020, order dated 16.10.2020), we are inclined to dismiss this appeal as withdrawn. However, liberty is granted to the assessee to seek the restoration of this appeal in the event the declaration filed under the aforesaid Act is considered void by the Department. It is further made clear, in such eventuality, if the assessee seeks restoration of this appeal by filing miscellaneous application, the delay if any would be condoned without insisting upon filing any application for condonation of delay.

ITA No. 5155/M/2019 3 Dilavar S. Lakhani

4.

In the result, this appeal is dismissed as withdrawn, subject to the observation above.

Order pronounced in the open Court on 01/03/2021.

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