MS. ALKA ADUKIA , MUMBAI V. ITO WARD 30(1)(1), MUMBAI

ITA 1127/MUM/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1507 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 13-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , SMC BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 1127 / MUM/ 2020 ( ASSESSMENT YEAR : 2014 - 15 ) MS. ALKA ADHUKIA B - 401, TWIN APARTMENT MARVE ROAD, OPP. MARVE NSG. HOME MALAD (W) MUMBAI VS. INCOME TAX OFFICER, WARD 30(1)(1) ROOM NO.435 4 TH FLOOR, KAUTILYA BHAVAN C - 41 TO C - 43, G - BLOCK BANDRA KURLA COMPLEX BANDRA (EAST) MUMBAI 400 051 PAN/GIR NO. AAIPA9214C (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO.1127/MUM/2020 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 41, MUMBAI IN APPEAL NO. CIT(A) - 41, MUMBAI/10528/2016 - 17 DATED 07/01/2020 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTE R REFERRED TO AS ACT) DATED 28/12/2016 BY THE LD. INCOME TAX OFFICER - 30(1)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 1127/MUM/2020 MS. ALKA ADUKIA 2 2. WE FIND THAT THE LD. AR FILED A LETTER DATED 03/02/2021 MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX V IVAD 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 WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDIN G BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD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 THE OPEN COURT ON 12 / 02 /202 1. SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 202 1 KARUNA , SR.PS ITA NO . 1127/MUM/2020 MS. ALKA ADUKIA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//