DCIT - CC 8(3), Mumbai Trupti Sharad Shah, Mumbai

Last updated: 02 January 2021

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The Income Tax Appellate Tribunal has dismissed the revenue's appeal against Trupti Sharad Shah. This decision was made because the assessee chose to settle the tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'. The tribunal found no purpose in keeping the appeal pending given the assessee's application for the scheme.

Court :
ITAT Mumbai

Brief :
The revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals) -50, Mumbai, passed u/s. 143(3) of the Income Tax Act, 1961.

Citation :
ITA No. 7363/Mum/2018

IN THE INCOME TAX APPELLATE TRIBUNAL
“E” BENCH, MUMBAI

BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER &
SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
ITA No. 7363/Mum/2018

(Assessment Years: 2013-14)
DCIT – CC8(3)
Rm No. 659, 6th Floor,
Aayakar Bhavan, M.K.
Road, Mumbai – 400020.
PAN/GIR No. : ABYPS0340N
Appellant

Vs.

Trupti Sharad Shah
304, Heritage Plaza, J.P.
Road, Andheri (W),
Mumbai - 400053

Respondent)
Appellant by : Shri T.S. Khalsa, DR
Respondent by : Smt. Trupti Sharad Shah

Date of Hearing 30/12/2020
Date of Pronouncement 30/12/2020

O R D E R

PER PAVAN KUMAR GADALE - JM:

The revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals) -50, Mumbai, passed u/s. 143(3) of the Income Tax Act, 1961.

2. At the time hearing, the assessee submitted that the assessee is intended to settle the tax litigation byopting for ‘Vivad se Vishwas Scheme 2020’. Contra, the Ld. DR has no objections.

3. We heard the rival contentions and perused the material on record. Since the assessee has opted for ‘Vivad se Vishwas Scheme 2020’ and has filed an application. We are of the view that, no purpose will be served in keeping the appeal pending. Accordingly, we dismiss the appeal of the revenue as withdrawn and the appellant is given liberty to move an application u/s 254(2) of the Act to recall the present order in accordance with the provisions of law.

To know mor in details find the attachment file

FAQ :

The appeal filed by the DCIT (Revenue) against Trupti Sharad Shah was dismissed as withdrawn by the Income Tax Appellate Tribunal.

The appeal was dismissed because the assessee, Trupti Sharad Shah, opted to settle the tax litigation through the 'Vivad se Vishwas Scheme 2020'.

The 'Vivad se Vishwas Scheme 2020' is a scheme that allows taxpayers to settle tax litigation.

Yes, the appellant (Revenue) is given liberty to move an application under section 254(2) of the Act to recall the present order, in accordance with the provisions of law.