SHRI BHARAT JETHVA,MUMBAI vs. ITO-16(3)(4), MUMBAI

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ITA 946/MUM/2019Status: DisposedITAT Mumbai14 October 2020AY 2008-092 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 decided to dismiss the appeal, subject to the condition that if the assessee fails to avail the settlement benefit, the appeal will be revived. This decision was made as the assessee did not appear.

What were the facts?

The assessee's appeal for AY 2008-09 was listed for hearing. The assessee expressed an intention to apply for settlement under the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's non-appearance and their stated intention to opt for a settlement scheme, leading to the dismissal of the appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI S.S. GODARA & SHRI M.BALAGANESHShri Bharat Jethva

For Respondent: Smt. Kavita P. Kaushik, Sr.DR
Hearing: 14/10/2020Pronounced: 14/10/2020

PER S.S.GODARA (J.M): This Assessee’s appeal for A.Y.2008-09 arises from Mumbai’s order of Commissioner of Income Tax (Appeals)-30, in case No.CIT(A)-30/19(1)(2)/499/2013-14 dated 26/02/2018, in proceedings u/s.271(1)(c) of the Income Tax Act, 1961 [hereinafter referred to as Act].

2.

None appears at the assessee’s behest. The case is therefore taken for adjudication. We notice during the course of hearing that the assessee’s letter dated 03/03/2020 forming part of the case records expressed its intention to apply for settlement benefit under the Direct Tax Vivad se Vishwas Scheme, 2020. We therefore deem it appropriate to dismiss the instant appeal subject to the condition that in case the assessee fails to avail the settlement benefit under the said scheme, this case shall stand revived after an application coming his side.

3.

This assessee’s appeal is dismissed in above terms.

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

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