Mohamed Amjad Abdul Satar Shaikh, Mumbai ITO 23 (2)(3), Mumbai

Last updated: 02 January 2021

Court :
ITAT Mumbai

Brief :
This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–48, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 30.11.2018 for the A.Y. 2009-10. 2. At the time of hearing the appeal virtually the Ld. DR stated that assessee filed letter in the month of November intimating that assessee is contemplating to opt for Vivad Se Vishwas Scheme to settle the litigation and it is also stated by the Ld. DR that assessee intimated that it had filed declaration and undertaking in Form-1.

Citation :
ITA NO. 1658/MUM/2019

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT)
“D” BENCH, MUMBAI

BEFORE SHRI PRAMOD KUMAR, HON'BLE VICE PRESIDENT AND
SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER

ITA NO. 1658/MUM/2019 (A.Y: 2009-10)

Mohamed Amjad Abdul Satar Saikh
Room No. 54, Chawl No. 4
Slaughter House Compound
Bandra (W), Mumbai - 400050
PAN: EVFPS6823F
(Appellant)

vs.

Income Tax Officer – 23(2)(3)
Mumbai

(Respondent)

Assessee by : None
Department by : Shri Bharat Andhle
Date of Hearing : 30.12.2020
Date of Pronouncement :30.12.2020

O R D E R

PER C.N. PRASAD (JM)

1. This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals)–48, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 30.11.2018 for the A.Y. 2009-10. 2. At the time of hearing the appeal virtually the Ld. DR stated that assessee filed letter in the month of November intimating that assessee is contemplating to opt for Vivad Se Vishwas Scheme to settle the litigation and it is also stated by the Ld. DR that assessee intimated that it had filed declaration and undertaking in Form-1. In view of the submissions of the Ld. DR since assessee has opted to settle litigation under Vivad Se Vishwas Scheme no purpose would serve keeping the appeal pending.

3. The Hon'ble Madras High Court in the case of M/s. Nannusamy Mohan (HUF) v. ACIT in T.C.A. No. 372 of 2020 dated 16.10.2020 on an appeal by the assessee u/s. 260A of the Act, held as under: -

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