ANITA RAJ HINGORANI,MUMBAI vs. ITO 16(1)(1), MUMBAI

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ITA 2836/MUM/2019Status: DisposedITAT Mumbai22 December 2020AY 2015-163 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The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's application under the Vivad Se Vishwas Act. Liberty was granted to the assessee to seek restoration of the appeal if the declaration filed under the Act was not accepted.

What were the facts?

The assessee filed a revised application under the Direct Tax Vivad Se Vishwas Act, 2020, and requested an adjournment pending its disposal. The assessee agreed to the appeal being dismissed as withdrawn, provided their right to revive it was protected.

What were the issues?

Whether the appeal should be adjourned or dismissed as withdrawn due to the assessee's application under the Vivad Se Vishwas Act.

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 BENCH “SMC” MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI N.K. PRADHAN

For Appellant: Ms. Snehal Desai, AR
For Respondent: Ms. Smita Verma, DR
Hearing: 22/12/2020

ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2015-16. The appeal is directed against the order of the Commissioner of Income Tax (Appeals)-4, Mumbai [in short ‘CIT(A)’] and arises out of the assessment completed u/s 143(3) the Income Tax Act 1961, (the ‘Act’).

2.

The Ld. counsel for the appellant submits that the assessee has filed a revised application under “Direct Tax Vivad Se Vishwas Act, 2020” (in short ‘VSV Act’) and therefore, an adjournment may be given pending disposal of the above application.

2 Smt. Anita Raj In response to the suggestion from the Bench, the Ld. counsel fairly accepts that they have no objection to the appeal being dismissed as withdrawn as long as their right for revival of the appeal is protected, in the event of some unfortunate reason, the matter being not settled under the above Act.

The Ld. DR has no objection to the above.

3.

We have heard the rival submissions and perused the relevant materials on record. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act No. 3 of 2020) to provide for resolution of disputed tax and for matter connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17.03.2020 and published in the Gazette of India on 17.03.2020. In terms of the said Act, the assessee has been given an option to put an end to the tax disputes, which may be pending at different levels either before the First Appellate Authority or before the Tribunal or before the High Court or before the Supreme Court of India.

Considering the submissions of the Ld. counsels appearing for the parties and keeping in view the decision of the Hon’ble Madras High Court in the case of M/s Nannusamy Mohan (HUF) v. ACIT (TCA No. 372 of 2020, order dated 16.10.2020), we are inclined to dismiss this appeal as withdrawn. However, liberty is granted to the assessee to seek the restoration of this appeal in the event the declaration filed under the aforesaid Act is not accepted by the Department. It is further made clear, in such eventuality, if the assessee seeks restoration of this appeal by filing miscellaneous application, the delay if any would be condoned without insisting upon filing any application for condonation of delay.

3 Smt. Anita Raj 4. In the result, the appeal is dismissed as withdrawn, subject to the observation above.

Order pronounced in the open Court on 22/12/2020.

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