SHRI. RAJESH JEETMAL JAIN, MUMBAI V. ITO WARD 22(3)96), MUMBAI

ITA 1036/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4391 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2000-2001
• Appeal Filed On: 10-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 143(3); 153A; 48

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) SMC BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER ITA NO. 1036/MUM/2020 (A.Y: 2 000 - 01) SHRI RAJESH JEETMAL JAIN C/O. CHHAJED AND DOSHI 101, HUBTOWN SOLARIS ANDHERI (E), MUMBAI - 400069 PAN: AABPJ4751G V. INCOME TAX OFFICER 22(3)(6 ) PIRAMAL CHAMBERS, LOWER PAREL MUMBAI 400 013 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : MS. SMITA VERMA DATE OF HEARING : 02.09.2021 DATE OF PRONOUNCEMENT : 02.09.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 48 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 15.10.2019 FOR THE A.Y . 2000 - 01 . 2 ITA NO. 1036/MUM/2020 (A.Y: 2000 - 01) SHRI RAJESH JEETMAL JAIN 2. ASSESSEE THROUGH ITS AUTHORIZED REPRESENTATIVE FILED A LETTER DATED 30 TH AUGUST , 2021 AND SUBMITTED AS UNDER: - RE: SHRI RAJESH JEETMAL JAIN PAN: AABPJ4751G REF: ITANO 1036/MUM /2020 FOR AY 2000 - 01 SUBJECT: REQUEST TO WITHDRAW ABOVE REFERRED APPEAL AS APPELLANT APPLIED FOR VSV THIS IS IN REFERENCE TO THE ABOVE MENTIONED ASSESSEE AND ON INSTRUCTION OF OUR CLIENT, WE HEREBY SLATE AS UNDER: - WE WOULD LIKE TO STATE THAT THE ABOVE SAID APPEAL IS FILED BY THE ASSESSEE AGAINST THE ADDITION MADE IN ASSESSMENT ORDER PASSED UNDER SECTION 143(3) R.W.S. 153A FOR AY 2000 - 01. THE ABOVE MENTIONED APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT (A) DATED 15.10.2019. THE ASSESSEE HAD OPTED FOR 'VIVAD SE VISHWAS SCH EME' AND APPROVAL IN FORM 3 IS AL SO RECEIVED BY THE APPELLANT. THEREFORE, IN ORDER TO COMPLY WIT H THE PROVISIONS OF 'VIVAD SE V ISHWAS S CHEME, W E REQUEST BEFORE YOUR HONOURS TO GRANT US T HE PERM ISSION TO WITHDRAW THE ABOVE MENTIO NED APPEAL AND OBLIGE. WE HEREBY ARE ENCLOSE A COPY OF VSV FORM 1, 2 AND 3 FOR YOUR HONOUR R EFERENCE. WE HOPE YOUR HONOUR WILL FIND THE ABOVE IN ORDER AND OBLIGE US. 3. ON A PERUSAL OF THE ABOVE LETTER FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AND ENCLOSED COPY OF FORM - 3 IT IS NOTICED THAT ASSESSEE HAS ALREADY FILED DECLARATION AND UNDERTAKING IN FORM - 1 UNDER VIVAD SE VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION. AS SESSEE REQUESTED FOR WITHDRAWAL OF THE 3 ITA NO. 1036/MUM/2020 (A.Y: 2000 - 01) SHRI RAJESH JEETMAL JAIN APPEAL. ACCEPTING THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL, TH IS APPEAL IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 02.09.2021 . SD/ - SD/ - (MANOJ KUMAR AGGARWAL) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 02.09.2021 GIRIDHAR, SR.PS 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