MR. RAJESH JAYPRAKASH SINGH, MUMBAI V. ITO 30 (3)(2), MUMBAI

ITA 6628/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3408 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AIRIJU JAIKIRAN
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NOS.6628 & 6629/MUM/2019 (ASSESSMENT YEARS 2012-13 & 2013-14) RAJESH JAYPRAKASH SINGH CHANDRA VILLA BUNGLOW CHIKUWADI AREA, MALVANI CHURCH, MARVE ROAD MALAD(W) MUMBAI-400 064 PAN : AAIPS5255R VS. ITO - 30(3)(2) ROOM NO.610, C-13, 6 TH FLOOR, BKC MUMBAI-400 051 ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY NONE DEPARTMENT BY AIRIJU JAIKIRAN DATE OF HEARING 20.10 .2021 DATE OF PRONOUNCEMENT 20 .10 .2021 O R D E R PER SHAMIM YAHYA (AM) :- THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-41, DATED 31.0 7.2019 AND PERTAINS TO ASSESSMENT YEARS 2012-13 & 2013-14. 2. AT THE OUTSET, IN THE CASE LD. DR POINTED THAT H E HAS BEEN INFORMED BY ASSESSEES REPRESENTATIVE THAT THE ASSESSEE IS OPTI NG FOR SOLUTION OF DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME. 3. WE NOTE THAT IN A SIMILAR SITUATION, HON'BLE MAD RAS 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 AV AIL THE BENEFIT OF VIVAD SE ITA NO.6628/MUM/2019 2 VISHWAS SCHEME (VVS SCHEME FOR BREVITY) AND IN TH IS 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 ACCOUN T OF CERTAIN SUBSEQUENT DEVELOPMENTS. THE GOVERNMENT OF INDIA ENACTED THE D IRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) TO PROVIDE FOR RE SOLUTION OF DISPUTED TAX AND FOR MATTERS CONNECTED THEREWITH OR INCIDENTAL THERE TO. THE ACT OF THE PARLIAMENT RECEIVED THE ASSENT OF THE PRESIDENT ON 17 TH MARCH 2020 AND PUBLISHED IN THE GAZETTE OF INDIA ON 17 TH MARCH 2020. 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 DI FFERENT LEVELS EITHER BEFORE THE FIRST APPELLATE AUTHORITY OR BEFORE THE TRIBUNA L 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 ACCORD ANCE WITH THE PROVISIONS OF SECTION 4 IN RESPECT OF TAX ARREARS, THEN, NOTWITHS TANDING 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 TER MS OF SECTION 3(A-C) THEREUNDER. 6. THE FIRST PROVISO TO SECTION 3 STATES THAT IN CA SE, 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 PA YABLE SHALL BE ONE-HALF OF THE AMOUNT IN THE TABLE STIPULATED IN SECTION 3 CAL CULATED ON SUCH ISSUE, IN SUCH A MANNER AS MAY BE PRESCRIBED. THE SECOND PROV ISO DEALS WITH THE CASES, WHERE THE MATTER IS BEFORE THE COMMISSIONER (APPEALS) OR BEFORE THE DISPUTE RESOLUTION PANEL. THE THIRD PROVISO DEALS W ITH 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 OFFENC E AND IMPOSITION OF PENALTY IN CERTAIN CASES. SECTION 9 OF THE ACT DEALS WITH CASE S, WHERE THE ACT 3 OF 2020 WILL NOT BE APPLICABLE. 7. AS OBSERVED, THE ASSESSEE IS GIVEN LIBERTY TO RE STORE THIS APPEAL IN THE EVENT THE ULTIMATE DECISION TO BE TAKEN ON THE DECL ARATION 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 COND ONATION OF DELAY IN RESTORATION OF THE APPEAL AND ON SUCH REQUEST MADE BY THE ASSESSEE BY FILING A MISCELLANEOUS PETITION FOR RESTORATION, THE REGISTR Y SHALL PLACE SUCH PETITION BEFORE THE DIVISION BENCH FOR ORDERS. 8. IN THE LIGHT OF THE ABOVE, WE DIRECT THE APPELLA NT/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 ITA NO.6628/MUM/2019 3 ORDERS AS EXPEDITIOUSLY AS POSSIBLE PREFERABLY WITH IN 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 AN D NOTING THE FACT THAT THE ASSESSEE IS OPTING FOR RESOLUTION OF DISPUTE UNDER VSVS SCHEME IN THE PRESENT CASE, WE TREAT THESE APPEALS ARE BEING DISPOSED OFF AS WITHDRAWN. 5. THE ASSESSEE IS GIVEN LIBERTY FOR RESTORATION OF APPEALS IN ACCORDANCE WITH PARAGRAPH 7 OF THE HON'BLE HIGH COURT ORDER AS ABOVE. 6. IN THE RESULT, THESE APPEALS BY THE ASSESSEE ARE DISPOSED OF BY TREATING THE SAME AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 20 .10 .2021 . SD/- (SHAMIM YAHYA) ACCOUNTANT MEMBER MUMBAI; DATED : 20 /10/2021 THIRUMALESH, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) ITAT, MUMBAI