ABDULLA YUSUF PATEL, MUMBAI V. ACIT -20(1), MUMBAI

ITA 1019/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7339 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 22-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) A BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1019 /MUM/2019 (A.Y: 2013 - 14 ) ABDULLA YUSUF PATEL 1101, AL - HASAMI 24, MOTLIBAI STREET, AGRIPADA MUMBAI - 400008 PAN: ACYPA9986H V. ACIT - 20 (1) PIRAMAL CHAMBERS, 1 ST FLOOR INCOME TAX OFFICE LALBAUG, MUMBAI 400012 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI BRAJENDRA KUMAR DATE OF HEARING : 12.01.2021 DATE OF PRONOUNCEMENT : 12 .01.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 32 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 31.12.2018 FOR THE A.Y . 2013 - 14. 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER THROUGH MAIL AND SUBMITTED AS UNDER: - I HAVE MADE A DECLARATION FOR SETTLEMENT UNDER THE VIVAD SE VISHWAS SCHEME AND ACCORDINGLY I AM NOT ELIGIBLE TO PROCEED WITH THIS APPEAL. 2 ITA NO. 1019/MUM/2019 (A.Y: 2013 - 14) ABDULLA YUSUF PATEL I ADDITION WAS MADE BY THE ASSESSING OFFICER INFORMED THAT THE APPEAL WAS FIXED ON 12 TH JANUARY, 2021. I HAVE IN MY PREVIOUS LETTER ATTACHED A COPY OF MY APPLICATION AND REQUEST THAT NEC ESSARY ORDERS AS MAY BE APPLICABLE KINDLY BE PASSED AS I AWAIT THE FINALIZATION OF MY DECLARATION/APPLICATION. I HAVE YET TO PAY UNDER THE SCHEME AS I HAVE JUST RECEIVED THE FORM 3 FROM THE DEPARTMENT. I ALSO REQUEST YOU SIR, TO KINDLY SEND ME THE INTIMAT ION OF HEARING IF ANY AND THE ORDER AS I WILL HAVE TO SEND THE SAME TO THE INCOME TAX DEPARTMENT. FOR THE ABOVE I SHALL BE VERY GRATEFUL . 3. ON A PERUSAL OF THE ABOVE LETTER OF THE ASSESSEE AND THE ENCLOSED COPIES OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS A LREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. I N VIEW OF THE ABOVE TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN VIRTUAL COURT ON 12.01.2021. SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 12 / 01/2021 GIRIDHAR, SR.PS 3 ITA NO. 1019/MUM/2019 (A.Y: 2013 - 14) ABDULLA YUSUF PATEL COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM