SHRI ANIL JAGDISHRAJ SETH,MUMBAI vs. AICT-19(1), MUMBAI

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ITA 4283/MUM/2019Status: DisposedITAT Mumbai23 December 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as withdrawn. This dismissal is subject to the condition that the assessee can seek restoration of the appeal if the matter is not settled under the Vivad se Vishwas scheme.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for Assessment Year 2009-10. The assessee informed the tribunal that they have filed declarations under the Direct Tax Vivad se Vishwas Act, 2020 and are awaiting resolution.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad se Vishwas scheme, with a condition for potential restoration.

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, “A” BENCH, MUMBAI

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

For Appellant: Shri Pratik Shinde (AR)
Hearing: 23/12/2020Pronounced: 23/12/2020

आदेश / O R D E R

PER AMARJIT SINGH, JM:

1.

This is an appeal filed by the assessee against the order dated 09.05.2019 passed by the Commissioner of Income Tax (Appeals), 30 Mumbai [hereinafter referred to as the “CIT(A)”]. Relevant to the A.Y. 2009-10.

2.

When this appeal was called out for hearing, the ld. Counsel of the assessee submitted that he has filed the necessary declaration in Form No. 1 & Form No. 2 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response to the suggestion from the Bench, he fairly accepted that he has no objection to the appeal being dismissed as withdrawn as long as his right for revival of the appeal are protected, in the event of, for A.Y.2009-10 some unfortunate reason, the matter being not settled under the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.

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In view of the above, we dismiss the appeal as withdrawn, subject to be rider that in the unlikely event of matter not being resolved under the Vivad se Vishwas scheme, the assessee shall have liberty to approach the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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