JOHNSON CONTROLS (INDIA) PRIVATE LIMITED,MUMBAI vs. DCIT-10(2)(1), MUMBAI

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ITA 7405/MUM/2018Status: DisposedITAT Mumbai09 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad se Vishwas scheme. The appeal was dismissed as withdrawn, with liberty to restore if the settlement was not finalized.

What were the facts?

The assessee filed an appeal before the ITAT. The assessee subsequently filed an application under the Direct Tax Vivad se Vishwas Act, 2020, to settle the matter. The assessee informed the Tribunal that they were awaiting resolution under the scheme.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “K” MUMBAI

Before: SHRI S. RIFAUR RAHMAN & SHRI RAVISH SOOD

For Appellant: Shri Mihir Chitalia, A.R
For Respondent: Shri Sushil Kumar Mishra, D.R
Hearing: 09/02/2021Pronounced: 09/02/2021

ORDER PER RAVISH SOOD, J.M : The present appeal filed by the assessee is directed against the order passed by the Assessing Officer u/s 143(3) r.w.s 144C(3) of the Income-tax Act, 1961, dated 30.10.2018 for assessment year 2014-15.

2.

The ld. Authorised representative (for short “A.R”) for the assessee has e-filed a letter on 08th February, 2021, wherein its is stated that the assessee had filed an application under the Direct Tax Vivad se Vishwas Act, 2020 in order to settle the aforesaid matter pending before the Tribunal. Our attention was drawn by the ld. A.R towards the “Form No. 1” that was enclosed with the aforesaid letter. It was submitted by the ld. A.R that the assessee was awaiting the final resolution of the matter under the said scheme, pursuant whereto the captioned appeal would be withdrawn.

3.

The ld. D.R did not controvert the aforesaid factual position as was canvassed before us.

4.

In view of the above, we dismiss the appeal as withdrawn, subject to a rider that in the unlikely event of the matter not being resolved under the Vivad se Vishwas scheme the assessee shall have liberty to approach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

2 Johnson Controls (India) Private Limited Vs. DCIT-10(2)(1)

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