RAJESH NATWARLAL SHAH,MUMBAI vs. ITO 27 (3)(1), MUMBAI

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ITA 4454/MUM/2019Status: DisposedITAT Mumbai07 January 2021AY 2010-113 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The Tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to revive it if the Vivad Se Vishwas application fails.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee filed a declaration under the 'Vivad Se Vishwas Scheme, 2020' and requested the appeal be dismissed as withdrawn.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHY

For Appellant: Shri R.S.Shah
For Respondent: Shri Sanjay Sethi

आदेश/ ORDER

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-25, Mumbai ( in short ‘the CIT(A)’) dated 20/05/2019 for the assessment year 2010-11.

2.

The ld. Authorized Representative for the assessee has filed a letter dated 02/01/2021 stating that the assessee has filed a declaration under ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) and is awaiting the acceptance of the same. The relevant extracts of the letter is reproduced herein below:

SMC II Hearing on 7th January, 2021 ITANo.:4454/M/19 Rajesh N. Shah Assessment Year 2010-11 PAN No.: AACPS9519A We, under the instruction from our above client, would like to state as under: The above appellant has filed a Petition under VIVAD SE VISHWAS SCHEME. The said Petition is not yet determined. In view of the same, the appeal may be dismissed with the direction that in case petition is not accepted, the appellant can approach the Income Tax Appellate Tribunal to receive the matter. Thanking You. Yours faithfully, For R.R.Shah & Associates Sd/- Partner

3.

Shri Sanjay Sethi, representing the Department stated that the Department has no objection if the assessee wants to withdraw the appeal to avail the benefit of ‘VSVS’.

4.

In view of the fact that the assessee has opted for VSVS, the appeal of the assessee is dismissed as withdrawn at this stage.

5.

Liberty is granted to the assessee to revive the appeal in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the assessee /appellant seeks to restore the appeal in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [ Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court]

6.

The appeal of assessee is dismissed as withdrawn with the liberty aforesaid

Order pronounced in the open Court on Tuesday, the 05th day of January, 2021.

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