SHRI. ASHOKKUMAR M VANIGOTA,MUMBAI vs. ITO, 91(1)(2), MUMBAI

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ITA 4891/MUM/2019Status: DisposedITAT Mumbai02 February 2021AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessee's declaration under the Vivad se Vishwas Act for dispute settlement. Consequently, the appeal was dismissed as withdrawn, with liberty granted to recall the order if the declaration is not accepted.

What were the facts?

The assessee filed an appeal against the CIT(A) order. During the hearing, the assessee was absent but had submitted a letter stating they filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020 to settle the dispute.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee's intent to settle the dispute under the Vivad se Vishwas Act.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Smt. Smita Verma (DR)
Pronounced: 02/02/2021

Date of hearing 02 -02-2021 Date of Pronouncement 02/02/2021 O R D E R

Per Saktijit Dey, JM

1.

This is an appeal by the assessee against the order dated 10-06-2019 of learned Commissioner of Income Tax (Appeals)-2, Mumbai for the assessment year 2011-12.

2.

When the appeal was called for hearing, no one was present on behalf of the assessee. However, the assessee, filed a letter dated 01-02-2021 stating that he has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for 2 ITA 4891/Mum/2019 settling the dispute arising in this appeal. Further, he has stated that the designated authority has not yet issued form No.3.

3.

I have heard the learned Departmental Representative and perused materials on record. Considering the fact that the assessee has already filed declaration under theDirect Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal, I am inclined to dismiss the appeal as withdrawn. However, in the unlikely event of assessee’s declaration not being accepted by the department, liberty is granted to the assessee to seek recall of this order and restoration of the appeal.

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