GENERAL COMPUTER SERVICES INTERNATIONAL,MUMBAI vs. ITO 31(1)(5), MUMBAI

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ITA 6902/MUM/2018Status: DisposedITAT Mumbai18 January 2021AY 2012-133 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, considering the assessee's intention to utilize the Vivad Se Vishwas Scheme and a High Court decision, dismissed the appeals as withdrawn. Liberty was granted to seek restoration if the declaration under the scheme is deemed void.

What were the facts?

The assessee filed appeals before the ITAT. The assessee subsequently informed the tribunal that they were in the process of filing an application under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee's intention to opt for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C,Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “K” MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

For Appellant: Ms. Sheetal Shah, AR
For Respondent: Mr. Anand Mohan, CIT (DR)
Hearing: 18/01/2021Pronounced: 18/01/2021

ORDER PER N.K. PRADHAN, A.M. Appeal in 144C (13) r.w.s. 263 of the Income Tax Act 1961, (the ‘Act’) dated 27.09.2018 passed by the ITO, Ward – 31 (1) (5), Mumbai. Appeal in is directed against the order of the Commissioner of Income Tax (Appeals) – 42, Mumbai and arises out of assessment completed u/s 143 (3) by the ITO, Ward - 31 (1) (5), Mumbai. & 6952/M/2016 2 General Computer Services International 2. The Ld. counsel for the appellant has filed a letter dated 18.01.2021 stating that they are in the process of filing an application under the Vivad Se Vishwas Scheme. We brought to the attention of the Ld. Departmental Representative (DR) the above submission of the appellant.

3.

We have heard the Ld. counsels and perused the relevant materials on record. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Supreme Court of India. Considering the letter dated 18.01.2021 filed by the appellant and keeping in view the decision of the Hon’ble Madras High Court in the case of M/s Nannusamy Mohan (HUF) v. ACIT (TCA No. 372 of 2020, order dated 16.10.2020), we are inclined to dismiss these appeals as withdrawn. However, liberty is granted to the assessee to seek the restoration of these appeals in the event the declaration filed under the aforesaid Act is considered void by the Department. It is further made clear, in such eventuality, if the assessee seeks restoration of these appeals by filing miscellaneous application, the delay if any would be condoned without insisting upon filing any application for condonation of delay. & 6952/M/2016 3 General Computer Services International 4. In the result, the appeals are dismissed as withdrawn, subject to the observation above. Order pronounced in the open Court on 18/01/2021.

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