MADHUSUDAN RUIA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - 9(1)(1), MUMBAI

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ITA 4449/MUM/2017Status: DisposedITAT Mumbai22 December 2020AY 2012-132 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The Tribunal dismissed the appeal as withdrawn. This dismissal was subject to the condition that if the matter was not resolved under the Vivad se Vishwas scheme, the assessee could seek restoration of the appeal.

What were the facts?

The Assessing Officer appealed an order from the CIT(A). The assessee had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020, and the matter was awaiting resolution under this scheme.

What were the issues?

The primary issue was the pendency of the assessee's case under the Vivad se Vishwas scheme, leading to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘D’ BENCH, MUMBAI

O R D E R Per Bench :

1. 1. By way of this appeal, the Assessing Officer has challenged correctness of the order dated 20.13.2017, passed by the learned CIT(A)-16, Mumbai in the matter of assessment u/s.143(3) rof the Income Tax Act, 1961, for the assessment year 2008-09.

2. When this appeal was called out for hearing, it is noticed that the assessee has filed the necessary declaration under Direct Tax Vivad se Vishwas Act, 2020 (Act 3 of 2020) has is awaiting for final resolution of the matter under the said scheme.

3. The ld. DR also did accept our suggestion that this appeal can be dismissed, with the liberty to the assessee to approach the Tribunal, if for some unforeseen reason, there are issues with respect to settlement of the matter under Vivad se Vishwas scheme, 2020.

Assessment Year: 2012-13 Page 2 of 2

4.

In view of the above, we dismiss the appeal as withdrawn, subject to be rider that in the unlikely event of matter not being resolved under the Vivad se Vishwas scheme, the assessee shall have liberty to approach the Tribunal for restoration of his appeal.

5.

In the result, the appeal is dismissed as withdrawn – subject to the observation above. Pronounced in the open court today on the 22nd December, 2020.

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