NAVIN AMARLAL MAKHIJA,MUMBAI vs. DCIT CC 5(4), MUMBAI

ITA 395/MUM/2020Status: DisposedITAT Mumbai21 January 2021AY 2015-162 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 filed the necessary declarations under the Vivad Vishwas Scheme and received a certificate. The revenue's representative concurred that the appeal had become infructuous.

What were the facts?

The assessee had appealed against an order of the first appellate authority. However, the assessee subsequently opted for settlement under the Direct Tax Vivad Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as infructuous due to the assessee opting for settlement under the Vivad Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Tharian Oommen- Ld. DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year 2015-16, contests the order of learned first appellate authority on certain grounds of appeal

2. The registry has placed on record assessee’s letter dated 12/01/2021 wherein it has been submitted that the assessee has already opted for settlement of dispute under Direct Tax Vivad Se Navin Amarlal Makhija Assessment Year: 2015-16 Vishwas Scheme (VVS Scheme), 2020 and filed requisite declarations therein. The certificate in Form No.-3 has also been issued by the competent authority, a copy of which is also placed on record. The Ld. DR concurred that the appeal has become infructuous. In view of the same, the appeal stands dismissed. 3.

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