NARESH JAYANTILAL SHAH,MUMBAI vs. DCIT 14(2), MUMBAI

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ITA 6208/MUM/2013Status: DisposedITAT Mumbai24 December 2020AY 2009-102 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The Tribunal dismissed the appeal as withdrawn. This dismissal was subject to the assessee's right to revive the appeal if the matter was not settled under the Vivad se Vishwas scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2009-10. The assessee had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020 and was awaiting resolution.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme, with a provision for revival.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI RAJESH KUMAR, AM & SHRI AMARJIT SINGH, JM

For Appellant: Shri Naresh J. Shah
For Respondent: Ms. Usha Gaikwad
Hearing: 24/12/2020Pronounced: 24/12/2020

सुनवाई की तारीख / Date of Hearing: 24/12/2020 घोषणा की तारीख /Date of Pronouncement: 24/12/2020 आदेश / O R D E R

PER AMARJIT SINGH, JM:

1.

This is an appeal filed by the assessee against the order dated 06.09.2013 passed by the Commissioner of Income Tax (Appeals)-25 Mumbai [hereinafter referred to as the “CIT(A)”] and pertains to A.Y.2009- 2010.

2.

When this appeal was called out for hearing, the ld. Counsel of the assessee submitted that he has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) and is awaiting for final resolution of the matter under the said scheme. He submitted that upon completion of the necessary formalities, he will withdraw the appeal. In response to the suggestion from the Bench, he fairly accepted that he has no objection to the appeal being dismissed as withdrawn as long as his right for revival of the appeal is protected, in the event of, for some unfortunate reason, the matter being not settled under the Vivad se Vishwas scheme. 3. The Ld. DR also did not object to course so suggested.

A.Y.2009-10 4. In view of the above, we dismiss the appeal as withdrawn, subject to be rider that in the unlikely event of matter not being resolved under the Vivad se Vishwas scheme, the assessee shall have liberty to approach the Tribunal for restoration of his appeal.

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