DCIT - CC 8(3), MUMBAI vs. TRUPTI SHARAD SHAH, MUMBAI

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ITA 7363/MUM/2018Status: DisposedITAT Mumbai30 December 2020AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for the 'Vivad se Vishwas Scheme 2020'. Therefore, keeping the appeal pending would serve no purpose. The appeal was dismissed as withdrawn.

What were the facts?

The revenue filed an appeal against an order of the CIT(A). During the hearing, the assessee expressed an intention to settle the tax litigation under the 'Vivad se Vishwas Scheme 2020'. The revenue had no objections to this.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the 'Vivad se Vishwas Scheme 2020'.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI PAVAN KUMAR GADALE & SHRI MANOJ KUMAR AGGARWAL

For Respondent: Smt. Trupti Sharad Shah
Pronounced: 30/12/2020

30/12/2020 सुनवाई क� तार�ख / Date of Hearing घोषणा क� तार�ख /Date of Pronouncement 30/12/2020 आदेश / O R D E R

PER PAVAN KUMAR GADALE - JM:

1.

The revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals) -50, Mumbai, passed u/s. 143(3) of the Income Tax Act, 1961.

2.

At the time hearing, the assessee submitted that the assessee is intended to settle the tax litigation by Trupti Sharad Shah, Mumbai. - 2 - opting for ‘Vivad se Vishwas Scheme 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 ‘Vivad se Vishwas Scheme 2020’ and has filed an application. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the revenue as withdrawn and the appellant is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.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 revenue is dismissed.

Order pronounced in the open court on 30.12.2020

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