AJAY OFFSET PRINTERS,MUMBAI vs. ITO-21(1)(1), MUMBAI

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ITA 2439/MUM/2019Status: DisposedITAT Mumbai01 January 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020' and had filed the necessary application. Since no purpose would be served by keeping the appeal pending, the Tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals). During the hearing, the assessee expressed an intention to settle the tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal should be kept pending when the assessee has opted for a settlement scheme. The primary issue was the assessee's intention to settle through the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250,Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI PRAMOD KUMAR & SHRI PAVAN KUMAR GADALE

For Respondent: Shri Brajendra Kumar, DR
Hearing: 01/01/2021Pronounced: 01/01/2021

सुनवाई क� तार�ख / Date of Hearing 01/01/2021 घोषणा क� तार�ख /Date of Pronouncement 01/01/2021 आदेश / O R D E R PAVAN KUMAR GADALE: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) - 48, Mumbai, passed u/s. 143(3) r.w.s 147 and 250 of the Income Tax Act, 1961.

2.

At the time hearing, the Ld. AR of the assessee submitted that the assessee is intended to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme

2 - 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed a letter dated 13.10.2020 mentioning that the assessee has applied under VSVS 2020 and awaiting Form-3 from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 01.01.2021

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