What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal, citing the assessee's decision to opt for the Vivad Se Vishwas Scheme. The assessee was granted liberty to recall the appeal if unsuccessful in the scheme.

The assessee filed an appeal against the CIT(A)'s order for AY 2004-05. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed due to the assessee opting for the Vivad Se Vishwas Scheme.

Hiten Dhanaji Shah vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC-III”, MUMBAI

Before: SHRI RAJESH KUMAR & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Mukul Vora, A.R

For Respondent: Smt. Smita Verma, D.R

Hearing: 28.01.2021Pronounced: 02.02.2021

O R D E R

Per Rajesh Kumar, Accountant Member:

The present appeal has been preferred by the assessee against the order dated 28.12.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2004-05.

At the outset, the Ld. Counsel of the assessee submitted that the assessee has gone into for Vivad Se Vishvas Scheme under the Direct Tax Vivad Se Viswas Scheme 2020, therefore, the case may kindly be kept in abeyance till it is withdrawn.

Since the assessee has gone into for Vivad Se Viswas Scheme 2020, the application by the assessee is rejected.

2 Shri Hiten Dhanji Shah Besides, we are inclined to dismiss the appeal of the assessee in view of the decision of the Hon’ble Madras High Court Nannusamy Mohan (HUF) vs. ACIT TCA No.372 of 2020 with the liberty to assessee to get this appeal recalled in case assessee does not succeed in VSVS 2020. Accordingly, the appeal of the assessee is dismissed.

Order pronounced in the open court on 02.02.2021.

HITEN DHANAJI SHAH,MUMBAI vs. ITO 23(2)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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