MALLIKARJUN B PANDERAGERA, NAVI MUMBAI V. ITO 28 (2)(2), NAVI MUMBAI

ITA 112/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5210 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 03-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH MUMBAI BEFORE : SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, A CCOUNTANT M EMBER ITA NO. 112 /MUM/ 20 20 ( ASSESSMENT YEAR : 201 4 - 1 5 ) SHRI MALLIKARJUN B PANDERAGERA B - 302, 3 RD FLOO R SHEETAL DHARA COMPLEX PLOT NO.28, SECTOR 07 KAMOTHE, NAVI MUMBAI - 410 209 VS. ITO - 28(2)(2) R.NO.311, TOWER NO.6 VASHI RAILWAY STATION BUILDING, VASHI, NAVI MUMBAI PAN/GIR NO. ALRPP9744J (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI BHARAT ANDHALE DATE OF HEARING 23 / 04 /202 1 DATE OF PRONOUNCEMENT 23 / 04 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 112/MUM/2020 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME T AX (APPEALS) - 26, MUMBAI IN APPEAL NO. CIT(A) - 26/IT - 10032/2017 - 18 DATED 15/11/2019 (LD. CIT(A) IN SHORT) IN THE MATTER OF IMPOSITION OF PENALTY U/S.271B OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERRED TO AS ACT) ITA NO . 112/MUM/2020 SHRI MALLIKARJUN B PANDERAGERA 2 2. WE FIND THAT THE ASSESSEE FILED A LETT ER DATED 11/02/2020 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WA S ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VI SWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23/04/2021 ( SAKTIJIT DEY ) (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 23 / 04 / 2021 KARUNA , SR.PS ITA NO . 112/MUM/2020 SHRI MALLIKARJUN B PANDERAGERA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI DATE INITIAL 1. DRAFT DICTATED ON SR.PS 2. DRAFT P LACED BEFORE AUTHOR SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. 11. DICTATION PAD IS ENCLOSED YES 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//