UMASHANKER PARDESHI, THANE v. DEPUTY COMMISSIONER OF INCOME TAX -2, KALYAN

ITA 1420/MUM/2018 | 2014-2015
Pronouncement Date: 31-03-2021 | Result: Dismissed

Appeal Details

RSA Number 142019914 RSA 2018
Assessee PAN ALOPP2354B
Bench Mumbai
Appeal Number ITA 1420/MUM/2018
Duration Of Justice 3 year(s) 23 day(s)
Appellant UMASHANKER PARDESHI, THANE
Respondent DEPUTY COMMISSIONER OF INCOME TAX -2, KALYAN
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2021
Appeal Filed By Assessee
Tags vsvs
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 31-03-2021
Last Hearing Date 07-03-2019
First Hearing Date 31-03-2021
Assessment Year 2014-2015
Appeal Filed On 07-03-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI RAJESH KUMAR ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH JUDICIAL MEMBER ITA NO. 1420/MUM/2018 : A.Y : 2014 - 15 SHRI UMASHANKER PARDESHI AT POST : KHARADI TAL. SHAHAPUR THANE 421 501. PAN : ALOPP2354B (APPELLANT) VS. DY. COMMISSIONER OF INCOME TAX - 2 KALYAN. (RESPONDENT) APPELLANT BY : SHRI MANDAR MANOHAR RESPONDENT BY : SHRI SUNIL DESHPANDE DATE OF HEARING : 31/03/2021 DATE OF PRONOUNCEMENT : 31 /03/2021 O R D E R PER RAJESH KUMAR AM : THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 THANE (IN SHORT THE CIT(A)) DATED 02.11.2017 PERTAINING TO ASSESSMENT YEAR 2014 - 15. 2. AT THE OUTSET IT WAS SUBMITTED BY THE LEARNED REPRESENTATIVE OF THE ASSESSEE THAT THE ASSESSEE HA S OPTED FOR SOLUTION OF DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME. THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OBJECT TO THE SAME. 2 ITA NO. 1420 /MUM/201 8 SHRI UMASHANKER PARDESHI 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 / ASSE SSEE 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 SUBSTANTI AL 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 THEREW ITH 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 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 HON'BLE SUPREME COURT OF INDIA. UNDER SECTION 2(J) DISPUTED TAX HAS BEEN DEFINED. IN TERMS O F 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 THE PROVISIONS OF SECTION 4 IN RESPECT OF TAX ARREARS THEN NOTWITHSTANDIN G 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 TABLE STIPULATED IN SECTION 3 3 ITA NO. 1420 /MUM/201 8 SHRI UMASHANKER PARDESHI 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 TRIBUNA L. 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 WITH THE TIME AND MANNER OF THE PAYMENT AND SECTION 6 DEALS WITH IMMUNITY FR OM 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 APPLIC ATION 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 SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIG HT 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 ACCORDANCE WITH THE ACT AND PASS APPROPRIATE ORDERS AS EXPEDITIOUSLY AS POSSIBLE PR EFERABLY 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 S CHEME IN THE PRESENT APPEAL WE TREAT THE APPEAL AS DISPOSED OFF AS WITHDRAWN. 4 ITA NO. 1420 /MUM/201 8 SHRI UMASHANKER PARDESHI 4 . THE ASSESSEE IS GIVEN LIBERTY FOR RESTORATION OF APPEAL IN ACCORDANCE WITH PARAGRAPH 7 OF THE HON 'BLE HIGH COURT ORDER AS ABOVE. REPRESENTATIVES PRESENT FOR BOTH THE SIDES FAIRLY AGREED TO THE ABOVE PROPOSITION . 5. IN THE RESULT THE APPEAL BY THE ASSESSEE IS DISPOSED OF BY TREATING THE SAME AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 3 1 S T MARCH 202 1. SD/ - SD/ - ( AMARJIT SINGH ) JUDICIAL MEMBER (RAJESH KUMAR) ACCOUNTANT MEMBER MUMBAI DATE : 3 1 S T 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 F BENCH MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T MUMBAI