SUSHIL BHATIA HUF, MUMBAI V. ACIT-23(3), MUMBAI

ITA 1108/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5169 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 27-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI M . BALAGANESH , AM & SHRI PAWAN KUMAR GADALE, JM ITA NO. 1108/MUM/2019 ( ASSESSMENT YEAR 2013 - 14 ) SUSHIL BHATIA (HUF) 301, MANGAL SIMRAN, 28 TH ROAD , BANDRA (WEST), MUMBAI - 400050 VS. ASST.CIT - 23(3), ROOM NO. 122, 1 ST FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400007. (APPELLANT) (RESPONDENT) PAN NO. AAAHS4601R APPELLANT BY : NONE RESPONDENT BY : SHRI SANJEEV KASHYAP, D R DATE OF HEARING : 15.04 . 2021 DATE OF PRONOUNCEMENT : 15 .04.2021 O R D E R PER M. BALAGANESH, AM: IN THIS APPEAL , THE ASSESSEE HAD PREFERRED TO SETTLE THE DISPUTE BY AVAILING THE BENEFIT OF THE VIVAD SE VISHWAS SCHEME, 2020. FORM NO. 1 & 2 HAS ALREA DY BEEN FILED BY THE ASSESSEE BEFORE THE COMPETENT AUTHORITY. 2. WE FIND THAT ASSESSEE HAS PREFERRED APPLICATION IN FORM NO. 1 & 2 UNDER VIVAD SE VISHWAS SCHEME, 2020 AND HAD ALSO RECEIV ED FORM NO. 3 FROM LD. ASST. COMMISSIONER OF INCOME TAX (A CIT), MUMB AI. ACCORDINGLY, THE A SSESSEE VIDE ITS LETTER DATED 07.04 .2021 REQUESTED THIS TRIBUNAL THAT THE APPEAL FILED BY IT MAY BE TREATED AS WITHDRAWN. 3 . WE FIND THAT SINCE THE ISSUE IS ALREADY SETTLED BY THE ASSESSEE UNDER VIVAD SE VISHWAS SCHEME, 2020 AND PURS UANT TO THE REQUEST MADE BY ASSESSEE VIDE LETTER DATED 30704 .2021, THE APPEAL FILED BY THE ASSESSEE IS HEREBY DISMISSED AS PAGE | 2 ITA NO. 1108 MUM 2019 - SUSHIL BHATIA (HUF) WITHDRAWN WITH LIBERTY GIVEN TO THE ASSESSEE THAT IN CASE, IF THE APPLICATION PREFERRED IN VIVAD SE VISHWAS SCHEME, 2020 DOES NOT ATT AIN FINALITY FOR ANY REASON WHATSOEVER, THEN THIS APPEAL SHALL GET RESTORED PURSUANT TO MISCELLANEOUS APPLICATION PREFERRED BY THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 15 .04.2021 SD/ - SD/ - PAVAN KUMAR GADALE M. BALAGANESH (JUDICIAL MEMBER ) ( ACCOUNTANT MEMBER ) MUMBAI, DATED: 15 .04.2021 SK .PS 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// (ASSTT.REGISTRAR) ITAT, MUMBAI