SHRI. DILEEP MADGAVKAR,MUMBAI vs. ASST. CIT CIRCLE 17 (1), MUMBAI

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ITA 1884/MUM/2019Status: DisposedITAT Mumbai02 February 2021AY 2014-152 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 rejected the adjournment application due to the assessee opting for the Vivad Se Vishwas Scheme. The appeal was dismissed with liberty to recall it if the scheme application fails.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee requested an adjournment as they had opted for the Vivad Se Vishwas Scheme. No one appeared on behalf of the assessee during the hearing.

What were the issues?

Whether an adjournment should be granted for an appeal when the assessee has opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAJESH KUMAR & SHRI PAVAN KUMAR GADALE

For Respondent: Smt. Smita Verma, D.R
Hearing: 28.01.2021Pronounced: 02.02.2021

O R D E R

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 08.02.2018 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2014-15.

2.

None appeared on behalf of the assessee. However, the Ld. A.R. submitted a letter requesting for adjournment of the case as 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 adjourned.

3.

Since the assessee has gone into for Vivad Se Viswas Scheme 2020, the adjournment application by the assessee is rejected. Besides, we are inclined to dismiss the appeal of the assessee in view of the decision of the Hon’ble Madras High

2 Shri Dileep Madgavkar 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.

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