NARESH R MEHTA,MUMBAI vs. ITO 19(2)(4), MUMBAI

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ITA 4772/MUM/2018Status: DisposedITAT Mumbai05 January 2021AY 2007-083 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and the revenue had no objection. Therefore, the appeals were dismissed as withdrawn.

What were the facts?

The assessee had filed appeals for assessment years 2006-07 and 2007-08. The assessee opted for the 'Vivad Se Vishwas Scheme, 2020' and filed the necessary declarations.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHY

For Respondent: Shri Sushil Kumar Mishra

आदेश/ ORDER

1.

These two appeals by the assessee are directed against the orders of Commissioner of Income Tax (Appeals)-52, Mumbai ( in short ‘the CIT(A)’) for the assessment years 2006-07 and 2007-08, respectively. Both the impugned orders are of even date i.e. 03/05/2018.

2.

The ld. Authorized Representative for the assessee has filed applications dated 23-29/12/2020 intimating that the assessee has opted for ‘Viwad Se Vishwas Scheme, 2020’( in short ‘VSVS’) for assessment year 2006-07 and 2007-08. The assessee has already filed Declaration in Form-1 and 2 for the aforesaid assessment years. The letter for withdrawal of appeal field for A.Y.2006-07 reads as under:

“ Dear Sir,

Ref: Mr. Naresh Mehta PAN:AAOPM 2583J And Sub: Request for Adjournment of Appeal No.ITA 4771 /Mum/2018 For A.Y. 2006-07 The Hearing of abovementioned Appeal has been fixed on 31/12/2020. In this connection we have to inform you that your Appellant has opted under Direct Tax Vivad Se Vishwas Act, 2020. He has filed the Declaration in Form 1 and 2 as provided under Rule 3 of the Vivad Se Vishwas Rules 2020. We enclose herewith a photocopy of the same for your ready reference. Sir, in view of the above we on behalf of Appellant have to request you to adjourn the hearing fixed for 31/12/2020 to a later date convenient to you and oblige. Sir, we are awaiting a Certificate in Form 3 as provided under Direct Tax Vivad Se Vishwas Act, 2020 read with Rules thereof from the Designated Authority intimating to your Appellant the amount of tax payable by him. We have to inform you that your Appellant on receipt of Certificate in Form 3 from the Designated Authority shall withdraw his above Appeal lying before you. We shall be obliged if our request for adjournment is considered favourably. Thanking you, Encl. as above. Yours faithfully Sd/- Pradep J. Joshi & Co.”

Similar letter has been field on behalf of assessee for assessment year 2007-08.

3.

Shri Susheel Kumar Mishra, representing the Department stated that the Department has no objection if the assessee wants to avail the benefit of ‘VSVS’.

4.

In view of the fact that the assessee has opted for VSVS, the appeals by assessee are dismissed as withdrawn.

5.

Liberty is granted to the assessee to revive the appeal(s) 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(s) 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 appeals of assessee are dismissed with the liberty aforesaid.

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

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