ITO 25(2)(2), MUMBAI vs. BHAGWAN DEVI SUKHDEV RUIA, MUMBAI

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ITA 3111/MUM/2017Status: DisposedITAT Mumbai14 October 2020AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal had become infructuous due to the assessee opting for the settlement scheme. The appeal was dismissed with a condition for revival if the assessee failed to avail the settlement benefit.

What were the facts?

The Revenue filed an appeal against the assessee for the assessment year 2010-11. The assessee subsequently filed a petition to avail settlement benefits under the "Vivad se Vishwas Scheme 2020".

What were the issues?

Whether an appeal becomes infructuous when the assessee opts for a settlement scheme, and if so, what should be the course of action for the appellate tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI S.S. GODARA & SHRI M.BALAGANESH

For Appellant: Shri Mihir Tanna, AR
For Respondent: Smt. Kavita P. Kaushik, Sr.DR
Hearing: 14/10/2020Pronounced: 14/10/2020

PER S.S.GODARA (J.M): This Revenue’s appeal for A.Y.2010-11 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-37, in case No.CIT(A)-37/IT-206/ITO 25(2)(2)/2015-16 dated 27/02/2017, in proceedings u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 [hereinafter referred to as Act].

2.

Heard both the parties. Learned authorised representative states very fairly at the outset that this assessee has filed a petition for availing settlement benefit under the “Vivad se Vishwas Scheme 2020”. His case therefore is that the instant appeal we kept in abeyance. We are of the opinion in this factual backdrop that the instant Revenue’s appeal deserves to be dismissed as infructuous once the assessee has opted for the above stated settlement benefit. We order accordingly. We make it clear that the instant appeal shall stand revived at the Revenue’s behest in case the assessee fails to avail the settlement benefit under the aforesaid scheme within the prescribed time period there under.

3.

This Revenue’s appeal is dismissed as rendered infructuous in above terms.

Order pronounced in the open court on this 14/10 /2020

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