What did the Tribunal hold?

The Tribunal, following a Madras High Court decision, disposed of the appeal with liberty to the assessee to seek recall of the order if their declaration under the Vivad Se Vishwas Scheme is not accepted. The Registry was directed not to insist on condonation of delay for such an application.

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear for the hearing but submitted a letter stating they are settling the dispute under the Vivad Se Vishwas Act, 2020, and have paid the taxes. The Revenue representative was heard.

What were the issues?

Whether the appeal should be disposed of in light of the assessee's intention to settle the dispute under the Vivad Se Vishwas Act, 2020.

Deven Mehta (HUF) vs ITO | ITAT Mumbai 2020

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Shri Sanjay J. Sethi

Captioned appeal has been filed by the assessee challenging 22nd the order dated May 2018, passed by the learned Commissioner (Appeals)–55, Mumbai, for the assessment year 2017–18.

When the appeal was called for hearing, no one was present on behalf of the assessee to represent the case. However, the assessee has filed a letter dated 24th November 2020 stating that it is in the process of settling the dispute under the Vivad Se Vishwas Act, 2020, and has already paid the taxes as per the scheme. A 2 Deven Mehta (HUF)

copy of the challan evidencing payment of tax has also been attached to the letter.

I have heard the learned Departmental Representative and perused the material on record. The Hon’ble Madras High Court in order dated 16.10.2020 in case of M/s Nannusamy Mohan (HUF) v/s ACIT, TCA no.372/2020, has disposed off the appeal filed by the assessee with a direction to file application under Vivad Se Vishwas Scheme. Further, the Hon’ble Madras High Court has observed that in the event the declaration filed by the assessee under the Vivad Se Vishwas Scheme is not in favour of the assessee, it will be open to the assessee to seek restoration of the appeal and on such prayer of the assessee, the Registry will not insist upon filing any application for condonation of delay. In view of the aforesaid decision of the Hon’ble Madras High Court, I am inclined to dispose off the present appeal keeping in view the fact that the assessee intends to settle the dispute raised in the present appeal under Vivad Se Vishwas Act,2020. However, I make it clear, in the event of non–acceptance of assessee’s declaration under Vivad Se Vishwas Scheme, the assessee would be at liberty to file a miscellaneous application seeking recall of this order. It is further made clear, the Registry should not insist upon filing any application

3 Deven Mehta (HUF) seeking condonation of delay if there is any delay in filing the miscellaneous application. 4. In the result, appeal is dismissed with aforementioned liberty.

Order pronounced in the open court on 04.12.2020

DEVEN MEHTA (HUF),MUMBAI vs. ITO 17 (1)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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