SONESH DEDHIA,MUMBAI vs. INCOME TAX OFFICER 22(2)(3), MUMBAI

ITA 2069/MUM/2018Status: DisposedITAT Mumbai13 January 2021AY 2008-092 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 dismissed the appeal. However, the assessee was granted liberty to seek recall of the appeal if the declaration under the Vivad Se Vishwas Scheme was not filed or not accepted.

What were the facts?

The assessee did not appear for the hearing of the appeal. The assessee's counsel informed the tribunal that the assessee intended to settle the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's intention to settle the dispute under the Vivad Se Vishwas Scheme, leading to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, MUMBAI

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

For Respondent: Shri T.S. Khalsa- Ld. Sr.DR

Assessee by : None Revenue by : Shri T.S. Khalsa- Ld. Sr.DR सुनवाई की तारीख/ : 13/01/2021 Date of Hearing घोषणा की तारीख / : 13/01/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeal, none appeared for assessee. However, vide assessee’s counsel letter as placed on record, it transpires that the assessee is opting to settle the dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020. Accordingly, the bench deems it fit to dismiss the appeal with a liberty to assessee to seek recall of the appeal in case the requisite declaration under the scheme is not filed or in case the declaration under the scheme is not accepted, for whatever reasons.

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