M/S.ABHISHEK MILLENNIUM CONTRACTS PRIVATE LIMITED,MUMBAI vs. DEPUTY COSIONER OF ICOME TAX 9(1)(1), MUMBAI

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ITA 5574/MUM/2018Status: DisposedITAT Mumbai23 December 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal rejected the assessee's adjournment application. Following a High Court decision, the tribunal dismissed the appeal with liberty to recall it if the Vivad Se Vishvas Scheme did not succeed.

What were the facts?

The assessee filed two appeals for assessment years 2009-10 and 2011-12. The assessee informed the tribunal that they had opted for the Vivad Se Vishvas Scheme, 2020.

What were the issues?

The primary issue was the pendency of the appeal in light of the assessee opting for the Vivad Se Vishvas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”, BENCH MUMBAI

Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH

For Appellant: Shri Prathima Pokharna, AR
For Respondent: Shri Brajendra Kumar, DR
Hearing: 22/12/2020Pronounced: 23/12/2020

आदेश / O R D E R PER RAJESH KUMAR, Accountant Member:

1.

These two appeals filed by the assessee are directed against common order of the Ld. Commissioner of Income Tax (Appeals)- 16, Mumbai, dated 26/07/2018 for the Asst. Years 2009-10 & 2011- 12.

2.

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.

3.

Since the assessee has gone into for Vivad Se Viswas Scheme 2020, the adjournment application by the assessee is 2 & 5575/Mum/2018 M/s. Abhishek Millenium Contracts Pvt.Ltd. rejected. Besides, we are inclined to dismiss the appeal of the 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 this 23/12/2020

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