KALPESH HARSHAD KINARIWALA,MUMBAI vs. ACIT CIRCLE 19 (2), MUMBAI

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ITA 6398/MUM/2019Status: DisposedITAT Mumbai12 February 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The Tribunal treated the appeal as dismissed and withdrawn, granting liberty to the assessee to seek restoration if the Vivad Se Vishwas declaration is later declared bad in law.

What were the facts?

The assessee filed an appeal before the ITAT for AY 2011-12. The assessee subsequently filed an application under the Vivad Se Vishwas Scheme 2020 to settle the tax dispute.

What were the issues?

The primary issue was the status of the appeal after the assessee opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM Shri

For Respondent: Shri Sushil Kumar Mishra
Hearing: 12/02/2021Pronounced: 12/02/2021

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

1.

This appeal in 6398/Mum/2016 for A.Y.2011-12 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-30, Mumbai in appeal No.CIT(A)-30/ACIT 19(2)/10482/2017-18 dated 05/08/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 26/12/2017 by the ld. Asst. Commissioner of Income Tax-19(2), Mumbai (hereinafter referred to as ld. AO).

Shri Kalpesh Harshad Kinariwala

2.

We find that the ld. AR filed a letter dated 08/02/2021 mentioning that assessee had preferred an application under direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the year under consideration and had obtained Form-3 from the designated authority thereon, copy of which was enclosed alongwith this letter.

3.

In view of this, we hereby treat the appeal pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeal restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared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

Order pronounced in the open Court on 12/02/2021.

Sd/- Sd/- (VIKAS AWASTHY) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 12/02/2021 KARUNA, sr.ps

Shri Kalpesh Harshad Kinariwala

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