Appeal details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 5340 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 9 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-04-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
H
Assessment Year
2006-2007
Appeal Filed On
17-06-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.2024/Mum/2020 (निर्धारण वर्ा / Assessment Year:1983-84) आयकर अपील सं/ I.T.A. No.2025/Mum/2020 (निर्धारण वर्ा / Assessment Year:1984-85) आयकर अपील सं/ I.T.A. No.2026/Mum/2020 (निर्धारण वर्ा / Assessment Year:1985-86) आयकर अपील सं/ I.T.A. No.2027/Mum/2020 (निर्धारण वर्ा / Assessment Year:1986-87) आयकर अपील सं/ I.T.A. No.2028/Mum/2020 (निर्धारण वर्ा / Assessment Year:1987-88) आयकर अपील सं/ I.T.A. No.2029/Mum/2020 (निर्धारण वर्ा / Assessment Year:1988-89) आयकर अपील सं/ I.T.A. No.2030/Mum/2020 (निर्धारण वर्ा / Assessment Year:1989-90) आयकर अपील सं/ I.T.A. No.2033/Mum/2020 (निर्धारण वर्ा / Assessment Year:1983-84) आयकर अपील सं/ I.T.A. No.2034/Mum/2020 (निर्धारण वर्ा / Assessment Year:1984-85) आयकर अपील सं/ I.T.A. No.2035/Mum/2020 (निर्धारण वर्ा / Assessment Year:1985-86) आयकर अपील सं/ I.T.A. No.2036/Mum/2020 (निर्धारण वर्ा / Assessment Year:1986-87) आयकर अपील सं/ I.T.A. No.2037/Mum/2020 (निर्धारण वर्ा / Assessment Year:1987-88) आयकर अपील सं/ I.T.A. No.2038/Mum/2020 (निर्धारण वर्ा / Assessment Year:1988-89) ITA. Nos. 2024 to 2030/Mum/2020 2033 to 2039/Mum/2020 ITA. No.4275/Mum/2020 A.Y.1983-83 to 1989-90 & 2006-07 2 आयकर अपील सं/ I.T.A. No.2039/Mum/2020 (निर्धारण वर्ा / Assessment Year:1989-90) Kalyanji Bhagat (By Jayantilal K. Bhagat L/H) C/o Tanuja Bhagat, 2 nd Floor, Jayant Arcade, Above Waman Hari Pethe Jewellers, M. G. Road Rajawadi, Mumbai- 400077. बिधम/ Vs. ACIT-22(1) Piramal Chambers, Parel, Mumbai-400012. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AASPB0885A & आयकर अपील सं/ I.T.A. No.4275/Mum/2019 (निर्धारण वर्ा / Assessment Year:2006-07) Kalyanji G. Bhagat (By Vinod K Bhagat L/H) C/O Tanuja Bhagat 2 nd Floor, Jayant Arcade, above Waman Hari Pethe Jewellers, M. G. Road, Rajawadi, Mumbai- 400077. बिधम/ Vs. ACIT-18(1) Piramal Chambers, Parel, Mumbai-400012. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AASPB0885A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) सुनवाई की तारीख / Date of Hearing: 04/04/2022 घोषणा की तारीख /Date of Pronouncement: 04/04/2022 Assessee by: Shri Paras Jain Revenue by: Smt. Neelam Shukla (DR) / Smt. Bharati Singh (Sr. AR) ITA. Nos. 2024 to 2030/Mum/2020 2033 to 2039/Mum/2020 ITA. No.4275/Mum/2020 A.Y.1983-83 to 1989-90 & 2006-07 3 आदेश / O R D E R PER BENCH These appeals filed by the assessee is directed against the orders of learned CIT(A)-29 & 33, Mumbai [in short ‘the CIT(A)] dated 30.09.2011 & 16.04.2019 respectively. The relevant A.Ys. are for the period of 1983- 84 to 1989-90 & 2006-07. 2. At the outset, it is noted that the assessee has opted for solution of dispute under the Vivaad Se Vishwas Scheme. 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. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or 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. ITA. Nos. 2024 to 2030/Mum/2020 2033 to 2039/Mum/2020 ITA. No.4275/Mum/2020 A.Y.1983-83 to 1989-90 & 2006-07 4 5. In terms of the said Act, the assessee has been given an option to put an end to the 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 the Hon'ble Supreme Court of India. Under Section 2(j) "disputed tax" has been defined. 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 tax arrears, then, notwithstanding anything contained in the Income Tax Act or any other 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 issue before 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 may be prescribed. The second proviso deals with the cases, where the matter is before the Commissioner (Appeals) or before the Dispute Resolution Panel. The third proviso 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 ITA. Nos. 2024 to 2030/Mum/2020 2033 to 2039/Mum/2020 ITA. No.4275/Mum/2020 A.Y.1983-83 to 1989-90 & 2006-07 5 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 and imposition 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 ITA NO. 1061/MUM/2019 (A.Y: 2014-15) Shashikant Vishnu Chavan declaration to be filed by the assessee under Section 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 be filed for condonation of delay in restoration of the appeal and on such request made by 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 order above and noting the fact that the assessee is opting for resolution of dispute under VSVS scheme in the present cases, we treat these appeals being disposed off as withdrawn. ITA. Nos. 2024 to 2030/Mum/2020 2033 to 2039/Mum/2020 ITA. No.4275/Mum/2020 A.Y.1983-83 to 1989-90 & 2006-07 6 5. The assessee is given liberty for restoration of appeals in accordance with paragraph 7 of the Hon’ble High Court as above. The counsel presents fairly agreed to the above proposition. In the result, the appeals by the assessee is disposed of by treating the same as withdrawn. Copy of this order be placed on each file. Order pronounced under rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1962, by placing the details on the notice board on 04.04.2022. Sd/- Sd/- (S. RIFAUR RAHMAN) (AMARJIT SINGH) लेखध सदस्य / ACCOUNTANT MEMBER न्यधनिक सदस्य/JUDICIAL MEMBER मुंबई Mumbai; ददनांक Dated : 04/04/2022. Vijay Pal Singh (Sr. P.S.) आदेश की प्रनिनलनि अग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त(अपील) / The CIT(A)- 4. आयकर आयुक्त / CIT 5. दवभागीय प्रदतदनदध, आयकर अपीलीय अदधकरण, मुंबई / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. आदेशधिुसधर/ BY ORDER, सत्यादपत प्रदत //True Copy// उि/सहधिक िंजीकधर /(Dy./Asstt. Registrar) आिकर अिीलीि अनर्करण, मुंबई / ITAT, Mumbai
