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    1613640715-ITA No.4396-2019 Motilal Chunnilal Mehtats54

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    akhil layog
    This order summarizes an appeal hearing before the Income Tax Appellate Tribunal regarding an assessment for the 2009-10 assessment year. The Tribunal notes that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme 2020 to settle the tax dispute for the year in question. As the assessee had obtained Form 3 from the designated authority, the Tribunal dismisses the pending appeal as withdrawn, but allows the assessee to restore the appeal if the declaration under the Scheme is declared invalid in the future.

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    1613640715-ITA No.4396-2019 Motilal Chunnilal Mehtats54

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    akhil layog
    19 views3 pages
    This order summarizes an appeal hearing before the Income Tax Appellate Tribunal regarding an assessment for the 2009-10 assessment year. The Tribunal notes that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme 2020 to settle the tax dispute for the year in question. As the assessee had obtained Form 3 from the designated authority, the Tribunal dismisses the pending appeal as withdrawn, but allows the assessee to restore the appeal if the declaration under the Scheme is declared invalid in the future.

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    This order summarizes an appeal hearing before the Income Tax Appellate Tribunal regarding an assessment for the 2009-10 assessment year. The Tribunal notes that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme 2020 to settle the tax dispute for the year in question. As the assessee had obtained Form 3 from the designated authority, the Tribunal dismisses the pending appeal as withdrawn, but allows the assessee to restore the appeal if the declaration under the Scheme is declared invalid in the future.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    19 views3 pages

    1613640715-ITA No.4396-2019 Motilal Chunnilal Mehtats54

    Uploaded by

    akhil layog
    This order summarizes an appeal hearing before the Income Tax Appellate Tribunal regarding an assessment for the 2009-10 assessment year. The Tribunal notes that the assessee had filed an application under the Direct Tax Vivad Se Vishwas Scheme 2020 to settle the tax dispute for the year in question. As the assessee had obtained Form 3 from the designated authority, the Tribunal dismisses the pending appeal as withdrawn, but allows the assessee to restore the appeal if the declaration under the Scheme is declared invalid in the future.

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    © All Rights Reserved
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    of 3

    IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT),

    ‘SMC‘ BENCH MUMBAI

    BEFORE: SHRI M.BALAGANESH, AM


    &
    SHRI PAVAN KUMAR GADALE, JM

    ITA No.4396/Mum/2019
    (Assessment Year :2009-10)
    Shri Motilal Chunnilal Mehta Vs. Income Tax Officer -
    Prop. Of M/s. Deepak Steel 19(2)(3)
    (India) Shop No.7, 2 n d Floor, Matru Mandir
    Building No.367 Tardeo, Grant Road
    Minerva Mansion Mumbai – 400 007
    S.V.P. Road,
    Mumbai-400004
    PAN/GIR No. AAGPK26221G
    (Appellant) .. (Respondent)

    Assessee by None
    Revenue by Shri Sanjay Sethi

    Date of Hearing 18/02/2021

    Date of Pronouncement 18/02/2021

    आदे श / O R D E R

    PER M. BALAGANESH (A.M):

    This appeal in ITA No.4396/Mum/2019 for A.Y.2009-10 arises out


    of the order by the ld. Commissioner of Income Tax (Appeals)-7, Mumbai
    in appeal No.CIT(A)-7/IT-255/155/2017-18 dated 10/05/2019 (ld. CIT(A)
    in short) against the order of assessment passed u/s.143(3) r.w.s. 147 of
    the Income Tax Act, 1961 (hereinafter referred to as Act) dated
    2
    ITA No. 4396/Mum/2019
    Shri Motilal Chunnilal Mehta

    27/02/2015 by the ld. I.T.O.19(2)(3), Mumbai (hereinafter referred to as


    ld. AO).

    2. We find that the ld. AR filed a letter dated 11/02/2021 mentioning


    that assessee had preferred an application filed in form No.1 & 2 under
    direct tax “Vivad Se Viswas Scheme 2020” to settle this tax dispute for the
    year under consideration and had obtained Form No.3 from the
    designated authority thereon, copy of which was enclosed alongwith this
    letter.

    3. In view of this, we hereby treat the appeal pending before us as


    dismissed and withdrawn with a liberty given to the assessee to get the
    appeal restored in the event that assessee’s declaration made under
    “Vivad Se Viswas Scheme 2020” is declared bad in law in future for any
    reason whatsoever.

    4. In the result, appeal of the assessee is dismissed.

    Order pronounced in open Court on 18/02/2021.

    Sd/- Sd/-
    (PAVAN KUMAR GADALE) (M.BALAGANESH)
    JUDICIAL MEMBER ACCOUNTANT MEMBER
    Mumbai; Dated 18/02/2021
    KARUNA, sr.ps
    3
    ITA No. 4396/Mum/2019
    Shri Motilal Chunnilal Mehta

    Copy of the Order forwarded to :


    1. The Appellant
    2. The Respondent.
    3. The CIT(A), Mumbai.
    4. CIT
    5. DR, ITAT, Mumbai

    6. Guard file.

    //True Copy//

    BY ORDER,

    (Asstt. Registrar)
    ITAT, Mumbai

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