OM SINGH,HARYANA vs. DCIT CC 6(4), MUMBAI

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ITA 936/MUM/2020Status: DisposedITAT Mumbai12 February 2021AY 2015-163 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The Tribunal treated the appeal as dismissed and withdrawn. Liberty was granted to the assessee to have the appeal restored if the 'Vivad Se Viswas Scheme' declaration is later declared bad in law.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee submitted a letter stating they had opted for the 'Vivad Se Viswas Scheme 2020' to settle the tax dispute. A Form-3 from the designated authority was enclosed.

What were the issues?

The primary issue was the impact of the assessee opting for the 'Vivad Se Viswas Scheme' on the pending appeal before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 144

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 Om Singh

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 936/Mum/2020 for A.Y.2015-16 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-54, Mumbai in appeal No.CIT(A)-54/IT-10349/DC.CC-6(4)/2018-19 dated 29/11/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.144 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 26/12/2018 by the ld. Dy. Commissioner of Income Tax, Central Circle 6(4), Mumbai (hereinafter referred to as ld. AO).

2.

We find that the ld. AR filed a letter dated 01/02/2021 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In view of this, we hereby treat the appeal pending before us as dismissed and withdrawn with a liberty given to the assessee to get the appeal restored in the event that assessee’s declaration made under “Vivad Se Viswas Scheme 2020” is declared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.

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