DILIP CHOTILAL MORZARIA, MUMBAI V. CIT-(APPEALS) 51, MUMBAI

ITA 02/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3583 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 01-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

ITA NO. 02/MUM/2019 A.Y. 2014 - 15 DILIP CHOTALAL MORZARIA VS. CIT(A) - 51 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 02/MUM/2019 (ASSESSMENT YEAR: 2014 - 15) DILIP CHOTALAL MORZARIA 1001/2, 10 TH FLOOR, SIDDHA DARSHAN, HINGWALA LANE, GHATKOPAR (E), MUMBAI 400 077 VS. COMMISSIONER OF INCOME - TAX (APPEALS) - 51, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020 PAN NO. AADPM9919M (ASSESSEE) (REVENUE) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDHLE , D.R DATE OF HEARING : 23 /02/2021 DATE OF PRONOUNCEMENT : 23 /02/2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 51 , MUMBAI , DATED 16.10.2018 WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) R.W.S. 153A OF THE INCOME - TAX ACT, 1961, DATED 18.12.2017 FOR ASSESSMENT YEAR 2014 - 15. 2. THE CHARTERED ACCOUNTANT OF THE ASSESSEE HAS FILED A LETTER ON 18/23.02.2021 , WHEREIN IT IS STATED THAT THE ASSESSEE HA D FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL AND HAS RECEIVED THE CERTIFICA TE IN FORM - 3 UNDER SUB - SECTION (1) OF SEC. 5 OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FROM THE DESIGNATED AUTHORITY . IN SUPPORT OF HI S AFORESAID CLAIM THE COPIES OF FORM 1, FORM 2 AND FORM 3 HAD BEEN ENCLOSED WITH THE AFORESAID LETTER . IT IS STATED BY THE ASSESSEE THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. ITA NO. 02/MUM/2019 A.Y. 2014 - 15 DILIP CHOTALAL MORZARIA VS. CIT(A) - 51 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN , SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH T HE TRIBUNAL FOR RESTORATION OF HI S APPEAL. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRON OUNCED IN THE OPEN COURT ON 23 /02/2021. SD/ - SD/ - ( M. BALAGANESH ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 23 .02.2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI