LEIGHTON INDIA CONTRACTORS LTD,MUMBAI vs. ITO 14(2)(3), MUMBAI

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ITA 1954/MUM/2018Status: DisposedITAT Mumbai04 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 noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020' and had filed the necessary application. Therefore, keeping the appeals pending would serve no purpose.

What were the facts?

The assessee filed appeals against orders passed under Section 143(3) read with Section 147 of the Income Tax Act. The assessee intended to settle the tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be kept pending when the assessee has opted for a settlement scheme. The primary issue is the procedural consequence of opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA & SHRI PAVAN KUMAR GADALE

Hearing: 03/02/2021Pronounced: 04/02/2021

Heard together (2 matters)

ITA Nos. 1954/Mum/2018
ITA Nos. 1955/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

Leighton India Contractors बनाम/ Income Tax Officer – Vs. Private Limited, 14 (2) (3), Tower 3, 6th Floor, Aayakar Bhavan, Equinox Business Park, Mumbai Off Bandra Kurla Complex, L.B. S. Marg, Kurla (W), Mumbai - 400070 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACL3338D (अपीलाथ� /Appellant) .. (��यथ� / Respondent) Shri Siddhesh Chaugule, AR अपीलाथ� ओर से / Appellant by : ��यथ� क� ओर से/Respondent by : Shri Brajendra Kumar, DR सुनवाई क� तारीख / Date of Hearing 03/02/2021 घोषणा क� तारीख /Date of Pronouncement 04/02/2021 आदेश / O R D E R PER PAVAN KUMAR GADALE: The assessee have filed the captioned appeals against the different orders of the Commissioner of & 1955 /Mum/2018 Leighton India Contractors Pvt. Ltd. - 2 - Income Tax (Appeals) -22, Mumbai, passed u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961.

2. At the time hearing, the Ld. AR of the assessee submitted that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed a letter dated 13.01.2021 and the Ld.AR has mentioned that the assessee has applied under VSVS 2020 and received Form-3 from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law. & 1955 /Mum/2018 Leighton India Contractors Pvt. Ltd. - 3 - 4. In the result, the appeals filed by the assessee are dismissed.

Order pronounced in the open court on 04.02.2021.

Sd/- Sd/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 04.02.2021 AK, PS आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / The CIT(A) 3. 4. आयकर आयु�(अपील) / Concerned CIT िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�यािपत �ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai

2.

Other Member… on which the

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