2020 (12) TMI 73

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....evenue : Shri Oomen Tharian ORDER PER BENCH: These cross appeals in ITA No.681/Mum/2019 & ITA No.628/Mum/2019 for A.Y.2015-16 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-20, Mumbai in appeal No.CIT(A)-20/IT-10223/2017-18 dated 11/01/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to ....

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....Court after considering the intention of the assessee to avail the benefit of "Vivad se Vishwas Scheme-2020‟ (VSV scheme), had dismissed the appeal by observing in Para 7 to 9 as under:- "7. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is....

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....Case appeal stands disposed of with the aforementioned liberty and Consequently the Substantial Question of Law are left upon. No costs." 4. In the light of the view taken by Hon‟ble Madras High Court cited (supra), we also give liberty to the assessee to get the appeal restored in the event that the assessee does not succeed on the declaration filed by the assessee under direct tax "Viva....