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Court :
ITAT Mumbai

Brief :
 These are appeals by the assessee directed against the order of the learnedCIT(A)-51, Mumbai (in short ‘the CIT(A), pertaining to the Assessment Years 2014- 15 and 2015-16.

Citation :
ITA 7187/MUM/2018



ITA Nos. 638/Mum/2018 &7187/Mum/2018
(Assessment Years: 2014-15 & 2015-16)

Ashapura Minechem Ltd.
C/o. H. N. Motiwalia & Co.
508, Sharda Chambers,
33, New Marine Lines,
Mumbai-400 020


Dy. CIT, Central Circle-3(3),

Appellant by : Shri Hemang Shah
Respondent by : Shri Rajeev Harit

Date of Hearing : 11.02.2021
Date of Pronouncement : 11.02.2021


Per Shamim Yahya, A. M.:

 These are appeals by the assessee directed against the order of the learnedCIT(A)-51, Mumbai (in short ‘the CIT(A), pertaining to the Assessment Years 2014- 15 and 2015-16.

2. At the outset, it is noted that the assessee has opted for solution of dispute under the Vivaad Se Vishwas Scheme vide letter dated 09.02.2021.

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. TheGovernment of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of2020) to provide for resolution of disputed tax and for matters connected therewithor incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020. 

5. In terms of the said Act, the assessee has been given an option to put an end tothe 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 theHon'ble Supreme Court of India. Under Section 2(j) “disputed tax” has beendefined. 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 the provisions of Section 4 in respect of taxarrears, then, notwithstanding anything contained in the Income Tax Act or anyother 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 issuebefore the Appellate Forum, the amount payable shall be one-half of the amount in the table stipulated in Section 3 calculated on such issue, in such a manner as maybe prescribed. The second proviso deals with the cases, where the matter is beforethe Commissioner (Appeals) or before the Dispute Resolution Panel. The thirdproviso 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 with the time and manner of the payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence andimposition 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 underSection 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 befiled for condonation of delay in restoration of the appeal and on such request madeby the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall 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 accordance 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.”

4. Accordingly, respectfully following the above and noting the fact that the assessee is opting for resolution of dispute under VSWS scheme in the present case, we treat this appeal being disposed off as withdrawn.

5. The assessee is given liberty for restoration of appeal in accordance with paragraph 7 of the Hon'ble High Court order as above. The counsel present fairly agreed to the above proposition 

6. In the result, the appeals by the assessees is disposed of by treating the same as withdrawn.

 Order pronounced in the open court on 11.02.2021.

 Sd/-                                                                Sd/-
 (PAVAN KUMAR GADALE)                          (SHAMIM YAHYA)
 JUDICIAL MEMBER                                      ACCOUNTANT MEMBER

 Mumbai, Date : 11th February, 2021
Roshani, Sr. PS

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


on 02 March 2021
Published in Income Tax
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