VEENA G. BULANI, THANE V. ITO - WARD- 3 (4), THANE

ITA 1142/MUM/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6925 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY J SETHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 1142/MUM/2019 ASSESSMENT YEAR: 2009 - 1 0 & ITA NO. 1143/MUM/2019 ASSESSMENT YEAR: 2010 - 1 1 MRS. VEENA G. BULANI, A - 31, SHIV SOCIETY, KOPRI COLONY, THANE - 400 601. VS. INCOME TAX OFFICER, WARD - 3(4), THANE. PAN NO. AFPPB 1126 G APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. SANJAY J. SETHI, DR DATE OF HEARING : 03 /08/2021 DATE OF PRONOUNCEMENT : 03 /08/2021 ORDER PER S. RIFAUR RAHMAN, A.M. THE CAPTIONED APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS PASSED BY THE CIT(A) - 2 , THANE DATED 12.12.2018 FOR AYS 2009 - 10 & 2010 - 11 . AS THE ISSUE INVOLVED IN THE CAPTIONED APPEALS ARE INEXTRICABLY INTERLINKED OR IN FACT INTERWOVEN AND HAVING COMMON ISSUE, THE SAME ARE THEREFORE BEING TAKEN UP AND DISPOSED OFF BY WAY OF A CONSOLIDATED ORDER. FACTS BEING IDENTICAL WE BEGIN WITH THE AY 2 009 - 10. MRS. VEENA G. BULANI ITA NO. 1142 & 1143/M/2019 2 ITA NO. 1142/MUM/2019 ASSESSMENT YEAR: 2009 - 1 0 2. AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF CALLS. VIDE LETTER DATED 16.04.2021 , ASSESSEE SUBMITTED THAT IT HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND CONFIRMED THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3. THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. FACTS BEING IDENTICAL, OUR DECISION FOR THE AY 2009 - 10 APPLIES MUTA TIS MUTANDIS TO AY 2010 - 11. 5. IN THE RESULT, THE APPEAL S ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 03 /08/2021. S D/ - S D/ - (RAVISH SOOD) ( S. RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 03 /08/2021. RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - MRS. VEENA G. BULANI ITA NO. 1142 & 1143/M/2019 3 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSISTANT REGISTRAR) ITAT, MUMBAI