The Tax Publishers2020 TaxPub(DT) 5013 (Mum-Trib)

DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020

Section

Where assessee already filed an application under Direct Tax Vivad Se Vishwas Scheme, 2020” to settle the disputes arising out of instant appeal, thus, there was no need to keep such appeal pending before Tribunal and hence, the said appeal was rightly dismissed by the Tribunal.

Settlement of disputes - Direct Tax Vivad Se Vishwas Scheme, 2020 - Declaration filed under scheme - Benefit of

Assessee-company filed an appeal before Tribunal. During course of hearing, it was submitted on behalf of the assessee that the assessee already filed a declaration under Vivad Se Vishwas Scheme, 2020” to settle the disputes arising out of the said appeal. Held: Since assessee already filed an application under Direct Tax Vivad Se Vishwas Scheme, 2020” to settle the disputes arising out of instant appeal, thus, there was no need to keep such appeal pending before Tribunal and hence, the said appeal was dismissed by the Tribunal. Further, the assessee was given liberty to get the appeal restored in the event that it did not succeed on the declaration filed under Direct Tax Vivad Se Vishwas Scheme, 2020”.

REFERRED : Nannusamy Mohan (HUF) v. Asstt. CIT [TCA No.372 of 2020 dt. 16-10-2020] : 2020 TaxPub(DT) 4850 (Mad-HC)

FAVOUR : Appeal dismissed

A.Y. : 2015-16



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