MALLIKA H THAKKAR,MUMBAI vs. ITO WARD 23 (2)(2), MUMBAI

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ITA 327/MUM/2020Status: DisposedITAT Mumbai12 February 2021AY 2009-103 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The Tribunal treated the appeal as dismissed and withdrawn, granting liberty to the assessee to seek restoration if the Vivad Se Vishwas declaration is later declared bad in law.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 against an assessment order. Subsequently, the assessee filed an application under the Vivad Se Vishwas Scheme, 2020, to settle the tax dispute.

What were the issues?

The primary issue was the pendency of the appeal before the Tribunal in light of the assessee opting for the Vivad Se Vishwas Scheme for dispute resolution.

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, VIRTUAL COURT

Before: SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM Dr. Ambedkar Road

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

आदेश / O R D E R PER VIKAS AWASTHY (JM):

1.

This appeal in 327/Mum/2020 for A.Y.2009-10 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-33, Mumbai in appeal No.CIT(A)-33/11489/2015-16 dated 01/11/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 10/03/2015 by the ld. Income Tax Officer-23(2)(2), Mumbai (hereinafter referred to as ld. AO).

2.

We find that the ld. AR filed a letter dated 20/01/2021 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In view of this, we hereby treat the appeal pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeal restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared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.

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