What did the Tribunal hold?

The Tribunal rejected the adjournment application and dismissed the assessee's appeal. This was done in view of a Madras High Court decision, with liberty to recall the appeal if the assessee did not succeed under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against the CIT(A)'s order for AY 2006-07. The assessee sought an adjournment as they had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be adjourned due to the assessee opting for the Vivad Se Vishwas Scheme.

Ajit Choksi vs DCIT | ITAT Mumbai 2020

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

Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH

For Appellant: Shri N.K. Sharma, A.R

For Respondent: Shri Brajendra Kumar, D.R

Hearing: 24.12.2020Pronounced: 24.12.2020

Per Rajesh Kumar, Accountant Member:

The present appeal has been preferred by the assessee against the order dated 31.03.2013 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2006-07.

At the outset, the Ld. Counsel of the assessee submitted that the assessee has gone into for Vivad Se Vishvas Scheme under the Direct Tax Vivad Se Viswas Scheme 2020, therefore, the case may kindly be adjourned.

Since the assessee has gone into for Vivad Se Viswas Scheme 2020, the adjournment application by the assessee is rejected. Besides, we are inclined to dismiss the appeal of the 2 Shri Ajit Choksi assessee in view of the decision of the Hon’ble Madras High Court Nannusamy Mohan (HUF) vs. ACIT TCA No.372 of 2020 with the liberty to assessee to get this appeal recalled in case assessee does not succeed in VSVS 2020. Accordingly, the appeal of the assessee is dismissed.

Order pronounced in the open court on 24.12.2020.

AJIT CHOKSI,MUMBAI vs. DCIT RG 8(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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