Tribunal Upholds Dismissal of Appeals, Grants Liberty for Application under Section 254(2)

The appeals against the orders of the Commissioner of Income Tax (Appeals) and the Assessment order were dismissed by the Tribunal. The appellant's participation in the 'Vivad se Vishwas Scheme 2020' and submission of necessary forms under the scheme led to the dismissal of the appeals. The appellant was granted liberty to file an application under section 254(2) of the Act to recall the order. The Tribunal's decision aimed to facilitate the settlement process under the scheme and ensure efficient resolution of tax litigation matters.

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Issues:
1. Appeal against the order of the Commissioner of Income Tax (Appeals) - 18, Mumbai u/sec143(3) and 250 of the Act.
2. Appeal against the Assessment order u/sec143(3) r.w.s254 r.w.s 144C(13) of the Income Tax Act, 1961.

Analysis:
1. The appellant filed two appeals against the orders of the Commissioner of Income Tax (Appeals) and the Assessment order. During the hearing, no one appeared on behalf of the appellant. The appellant had expressed the intention to settle the tax dispute by opting for the 'Vivad se Vishwas Scheme 2020' and had submitted the necessary forms under the scheme. The Learned DR had no objections to this. Considering that the appellant had applied under the VSVS 2020 and received Form-3 from the Income Tax Department, the Tribunal concluded that there was no purpose in keeping the appeals pending. Consequently, the appeals were dismissed as withdrawn, and the appellant was granted the liberty to file an application under section 254(2) of the Act to recall the order as per the provisions of the law.

2. The Tribunal, after hearing the arguments of the Learned DR and examining the relevant documents, decided to dismiss both appeals filed by the appellant. The order was pronounced in the open court on 15.03.2021. The dismissal of the appeals was based on the appellant's participation in the 'Vivad se Vishwas Scheme 2020' and the receipt of Form-3 from the Income Tax Department, indicating a proactive step towards resolving the tax dispute. The Tribunal's decision was in line with facilitating the settlement process under the scheme and ensuring the efficient resolution of tax litigation matters.

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