ASMA NIYAZ MANIHAR,MUMBAI vs. ITO-33(1)(1), MUMBAI

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ITA 4141/MUM/2019Status: DisposedITAT Mumbai08 December 2020AY 2011-123 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The tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if their Vivad Se Vishwas application is not accepted. This decision was based on a Madras High Court ruling.

What were the facts?

The assessee filed an appeal against an order for assessment year 2011-12. The assessee informed the tribunal that they intended to settle the tax dispute under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee's intention to settle under the Vivad Se Vishwas Act, and if liberty to restore the appeal should be granted.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Shri Sanjay J. Sethi

Aforesaid appeal has been filed by the assessee challenging the order dated 18th March 2019, passed by the learned Commissioner of Income Tax (Appeals)–45, Mumbai, for the assessment year 2011–12.

2.

The learned Authorised Representative of the assessee has filed letter dated 7th December 2020, before the Registry of the Tribunal stating that the assessee is in the process of filing application for settling the tax dispute arising in the present appeal under the Direct Tax Vivad Se Vishwas Act, 2020.

2 Asma Niyaz Manihar

3.

Heard the learned Departmental Representative and perused material on record. Considering the fact that the assessee is intending for settling the dispute in the present appeal under the Direct Tax Vivad Se Vishwas Act, 2020, I am inclined to dismiss the appeal as withdrawn. However, liberty is granted to the assessee to seek restoration of this appeal in the event the application to be filed under the Vivad Se Vishwas Act,2020 is not accepted by the Department. In other words, in the event of non acceptance of assessee’s declaration by the Revenue, the assessee can file a miscellaneous application seeking recall of this order and restoration of the appeal. This is in view of the decision of the Hon’ble Madras High Court in order dated 16th October 2020, delivered in M/s. Nannusamy Mohan (HUF) v/s ACIT, TCA no.372 of 2020.

4.

In the result, appeal is dismissed with the aforementioned liberty. Order pronounced in the open court on 08.12.2020.

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