SHRI KAMLESH V DUBEY,MUMBAI vs. ITO WD.-23(1)(1), MUMBAI

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ITA 4603/MUM/2019Status: DisposedITAT Mumbai10 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 allowed the assessee to withdraw the appeal, subject to the condition that the appeal can be revived if the Vivad se Vishwas scheme does not resolve the matter. The Tribunal also clarified that no condonation of delay would be required if the appeal is restored due to the scheme's failure.

What were the facts?

The assessee filed an appeal against the order of the Ld. CIT(A) for AY 2011-12. The assessee subsequently filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and requested to withdraw the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme, with provisions for revival.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: SHRI S. RIFAUR RAHMAN, AM &

For Appellant: Shri Vallabh Parmar, AR
Hearing: 09/02/2021Pronounced: 10/02/2021

आदेश / O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER:

1.

The present appeal has been filed by the assessee against the order dated 26.04.2019 passed by Ld. Commissioner of Income Tax (Appeals) - 40, Mumbai [hereinafter referred to as the “Ld. CIT (A)”] relevant to A.Y. 2011-12.

2.

At the outset, when the appeal was called out for hearing, the Ld. Counsel of the assessee submitted that he has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020). vide letter dated 03.02.2021, he confirmed the receipt of Form- 1 & 2 and prayer to withdraw the appeal. He prayed that its right for revival of the appeal is protected, in the event of, for some unfortunate reason, the matter being not settled under the Vivad se Vishwas scheme.

Shri Kamlesh V. Dubey 3. The Ld. DR did not object to course so suggested.

4.

Considered the rival submissions and material placed on record. We notice that assessee has filed the letter for withdrawal. Accordingly, liberty is granted to the assessee to revive the appeals in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee's declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [ Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon'ble Madras High Court].

5.

In view of the above, we dismiss the appeal as withdrawn, subject to the rider that in the unlikely event of matter not being resolved under the Vivad se Vishwas scheme, the assessee shall have liberty to approach the Tribunal for restoration of its appeal.

6.

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

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