What did the Tribunal hold?

The tribunal rejected the adjournment application and dismissed the appeal. However, the assessee was granted liberty to get the appeal recalled if they did not succeed under the Vivad Se Vishvas Scheme.

The assessee preferred an appeal against an order of the Dispute Resolution Panel for AY 2009-10. The assessee sought an adjournment to avail the Vivad Se Vishvas Scheme.

What were the issues?

Whether the appeal should be adjourned due to the assessee opting for the Vivad Se Vishvas Scheme. The primary issue was the dismissal of the appeal in light of the assessee's decision to opt for the scheme.

Cybertech Systems and Software… vs DCIT | ITAT Mumbai 2020

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

Before: SHRI RAJESH KUMAR & SHRI RAM LAL NEGI

For Appellant: Shri Vispi Patel, A.R

For Respondent: Shri Anand Mohan, D.R

Hearing: 10.12.2020Pronounced: 28.12.2020

Per Rajesh Kumar, Accountant Member:

The present appeal has been preferred by the assessee against the order dated 21.10.2013 of the Dispute Resolution Panel relevant to assessment year 2009-10.

At the outset, the Ld. Counsel of the assessee submitted that the assessee is going in for Vivad Se Vishvas Scheme under the Direct Tax Act, 2020, therefore, the case may kindly be adjourned.

Since the assessee is going for Vivad Se Vishvas Scheme, 2020 the adjournment application by the assessee is rejected.

2 M/s. Cybertech Systems and Software Ltd. Besides, we are inclined to dismiss the appeal of the assessee in view of the decision of the Hon’ble Madras High Court Nannu Samy 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 is dismissed.

Order pronounced in the open court on 28.12.2020.

CYBERTECH SYSTEMS AND SOFTWARE LTD,THANE vs. DCIT 8(1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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