JATIN KAMPANI,MUMBAI vs. DCIT CPS TDS, GHAZIABAD

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ITA 2141/MUM/2019Status: DisposedITAT Mumbai10 February 2021AY 2013-142 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The Tribunal dismissed the appeals as withdrawn, noting that the assessee had opted for the Vivad se Vishwas Scheme. Liberty was granted to seek restoration if the declaration under the scheme was not accepted.

What were the facts?

The assessee filed appeals against the levy of fees under Section 234E for Assessment Year 2013-14. The appeals were filed with a delay, which was condoned by the Tribunal. The assessee later opted for the Vivad se Vishwas Scheme.

What were the issues?

The primary issue was the levy of fees under Section 234E. The appeals were withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Usha Gaikwad-Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeals by assessee contest combined order of learned first appellate authority on certain grounds of appeal

in the matter of levy of fees u/s 234E for various quarters of Assessment Year 2013-14. The appeals have been filed with a delay of 60 days, the condonation of which has been sought by the assessee on the strength of affidavit dated 25/03/2019. The delay has been attributed to the adverse medical conditions being faced by assessee’s father. After going through the contents of the affidavit, we condone the delay and admit the appeals.

2. The registry placed on record assessee’s letter dated 19/01/2021 wherein it has been stated that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for all the appeals under consideration and therefore seek withdrawal of the appeals. The Ld. DR submitted that the appeals may be dismissed.

3. In view of foregoing, all the appeals stands dismissed as withdrawn with a liberty to assessee to seek restoration of the appeals in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.

4. All the appeals stands dismissed as withdrawn. Order pronounced on 10th February, 2021.

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