Liberty to the assessee to get the appeal restored in case assessee does not succeed on a declaration filed under VSVS 2020.

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Last updated: 02 March 2021
Quick Summary
This ruling clarifies that if an assessee files a declaration under the Vivad-se-Vishwas Scheme 2020 and it does not succeed, they retain the liberty to have their original appeal restored. The Income Tax Appellate Tribunal referenced a Madras High Court decision supporting this approach, acknowledging the intention behind the VSVS scheme.

Court :
ITAT Mumbai

Brief :
These cross appeals in ITA No.2301/Mum/2018 & 2123/Mum/2018for A.Y.2011-12 arise out of the order by the ld. Commissioner of IncomeTax (Appeals)-17, Mumbai in appeal No.CIT(A)-17/IT-387/14-15 dated31/01/2018 (ld. CIT(A) in short) against the order of assessment passedu/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 23/02/2015 by the ld. Dy. Commissioner of Income Tax-10(2)(2), Mumbai (hereinafter referred to as ld. AO).

Citation :
ITA 2301/MUM/2018

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