AMIT V. PATEL, MUMBAI v. ITO 19 (1)(1), MUMBAI

ITA 1405/MUM/2020 | 2008-2009
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 140519914 RSA 2020
Assessee PAN AABPP4100D
Bench Mumbai
Appeal Number ITA 1405/MUM/2020
Duration Of Justice 1 year(s) 10 day(s)
Appellant AMIT V. PATEL, MUMBAI
Respondent ITO 19 (1)(1), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Tags vsvs
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 15-03-2021
Last Hearing Date 05-03-2021
First Hearing Date 05-03-2021
Assessment Year 2008-2009
Appeal Filed On 05-03-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI MAHAVIR SINGH VICE PRESIDENT AND SHRI RAJESH KUMAR ACCOUNTANT MEMBER ITA NOS. 1405 & 1406/MUM/2020 : A.YS : 2008 - 09 & 2009 - 10 SHRI AMIT V. PATEL 62 PEACOCK PALACE 69 WALKESHWAR ROAD MUMBAI 400 026. PAN : AABPP4100D (APPELLANT) VS. INCOME TAX OFFICER 19(1)(1) MUMBAI. (RESPONDENT) APPELLANT BY : NONE (WITHDRAWAL LETTER DT. 01.03.21) RESPONDENT BY : SHRI BHARAT ANDHALE DATE OF HEARING : 05/03/2021 DATE OF PRONOUNCEMENT : 15 /03/2021 O R D E R PER BENCH : THESE APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 MUMBAI (IN SHORT THE CIT(A)) ALL DATED 30.01.2020 PERTAINING TO ASSESSMENT YEARS 2008 - 09 & 2009 - 10. 2. NONE WAS PRESENT FOR THE ASSESSEE. HOWEVER THE ASSESSEE HAS FILED LETTERS DATED 01.03.2021 WITHDRAWING THE APPEALS AS THE ASSESSEE HAS OPTED FOR SOLUTION OF DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME. THE LEARNED DEPARTMENTAL REPRE SENTATIVE DID NOT OBJECT TO THE SAME. 2 ITA NOS. 1405 & 1406 /MUM/2020 AMIT V. PATEL 3. WE NOTE THAT IN A SIMILAR SITUATION HON'BLE MADRAS HIGH COURT HAS IN AN APPEAL IN THE CASE OF M/S. NANNUSAMY MOHAN (HUF) VS ACIT VIDE ORDER DATED 16.10.2020 HELD AS UNDER : - 3. THE LEARNED COUNSEL FOR THE APPELLANT / ASSESSEE ON INSTRUCTIONS SUBMITTED THAT THE APPELLANT / ASSESSEE INTENDS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN THIS REGARD THE ASSESSEE IS TAKING STEPS TO FILE THE APPLICATION / DECLARATION IN FORM NO. I. 4. IT MAY NOT BE NECESSARY FOR THIS COURT TO DECIDE THE SUBSTANTIAL QUESTIONS OF LAW FRAMED FOR CONSIDERATION ON ACCOUNT OF CERTAIN SUBSEQUENT DEVELOPMENTS. THE GOVERNMENT OF INDIA ENACTED THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 (ACT 3 OF 2020) TO PROVIDE FOR RESOLUTION OF DISPUTED TAX AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO. THE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17 TH MARCH 2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17 TH MARCH 2020. 5. IN TERMS O F 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 HON'BLE SUPREME COUR T OF INDIA. UNDER SECTION 2(J) DISPUTED TAX HAS BEEN DEFINED. IN TERMS OF SECTION 3 WHERE A DECLARANT MEANS A PERSON WHO FILES A DECLARATION UNDER SECTION 4 ON OR BEFORE THE LAST DATE FILES A DECLARATION TO THE DESIGNATED AUTHORITY IN ACCORDANCE WITH T HE PROVISIONS OF SECTION 4 IN RESPECT OF TAX ARREARS THEN NOTWITHSTANDING ANYTHING CONTAINED IN THE INCOME TAX ACT OR ANY OTHER LAW FOR THE TIME BEING IN FORCE THE AMOUNT PAYABLE BY THE DECLARANT SHALL BE DETERMINED IN TERMS OF SECTION 3(A - C) THEREUNDER . 6. THE FIRST PROVISO TO SECTION 3 STATES THAT IN CASE WHERE AN APPEAL OR WRIT PETITION OR SPECIAL LEAVE PETITION IS FILED BY THE INCOME TAX AUTHORITY ON ANY ISSUE BEFORE THE APPELLATE FORUM THE AMOUNT PAYABLE SHALL BE ONE - HALF OF THE AMOUNT IN THE TA BLE STIPULATED IN SECTION 3 3 ITA NOS. 1405 & 1406 /MUM/2020 AMIT V. PATEL CALCULATED ON SUCH ISSUE IN SUCH A MANNER AS MAY BE PRESCRIBED. THE SECOND PROVISO DEALS WITH THE CASES WHERE THE MATTER IS BEFORE THE COMMISSIONER (APPEALS) OR BEFORE THE DISPUTE RESOLUTION PANEL. THE THIRD PROVISO DEALS WITH CASES WHERE THE ISSUE IS PENDING BEFORE THE INCOME TAX APPELLATE TRIBUNAL. THE FILING OF THE DECLARATION IS AS PER SECTION 4 OF THE ACT AND THE PARTICULARS TO BE FURNISHED ARE ALSO MENTIONED IN THE SUB SECTIONS OF SECTION 4. SECTION 5 OF THE ACT DEALS WI TH THE TIME AND MANNER OF THE PAYMENT AND SECTION 6 DEALS WITH IMMUNITY FROM INITIATION OF PROCEEDINGS IN RESPECT OF OFFENCE AND IMPOSITION OF PENALTY IN CERTAIN CASES. SECTION 9 OF THE ACT DEALS WITH CASES WHERE THE ACT 3 OF 2020 WILL NOT BE APPLICABLE. 7. AS OBSERVED THE ASSESSEE IS GIVEN LIBERTY TO RESTORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECLARATION TO BE FILED BY THE ASSESSEE UNDER SECTION 4 OF THE SAID ACT IS NOT IN FAVOUR OF THE ASSESSEE. IF SUCH A PRAYER IS MADE THE REGISTRY SHALL ENTERTAIN THE PRAYER WITHOUT INSISTING UPON ANY APPLICATION TO BE FILED FOR CONDONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION THE REGISTRY SHAL L PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE WE DIRECT THE APPELLANT / ASSESSEE TO FILE THE FORM NO.I ON OR BEFORE 20.11.2020 AND THE COMPETENT AUTHORITY SHALL PROCESS THE APPLICATION / DECLARATION IN ACCORDANC E WITH THE ACT AND PASS APPROPRIATE ORDERS AS EXPEDITIOUSLY AS POSSIBLE PREFERABLY WITHIN A PERIOD OF SIX (6) WEEKS FROM THE DATE ON WHICH THE DECLARATION IS FILED IN THE PROPER FORM. ACCORDINGLY RESPECTFULLY FOLLOWING THE ABOVE AND NOTING THE FACT THAT THE ASSESSEE IS OPTING FOR RESOLUTION OF DISPUTE UNDER VIVAD SE VISHWAS SCHEME IN THE PRESENT APPEALS WE TREAT THE APPEALS AS DISPOSED OFF AS WITHDRAWN. 4 ITA NOS. 1405 & 1406 /MUM/2020 AMIT V. PATEL 4. THE ASSESSEE IS GIVEN LIBERTY FOR RESTORATION OF APPEALS IN ACCORDANCE WITH PARAGRAPH 7 OF THE H ON'BLE HIGH COURT ORDER AS ABOVE. 5. IN THE RESULT THE APPEALS BY THE ASSESSEE ARE DISPOSED OF BY TREATING THE SAME AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 1 5 T H MARCH 202 1. SD/ - SD/ - ( MAHAVIR SINGH ) VICE PRESIDENT (RAJESH KUMAR) ACCOUNTANT MEMBER MUMBAI DATE : 1 5 T H MARCH 20 21 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R SMC BENCH MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T MUMBAI