PRASANT V GADIYAR, MUMBAI V. INCOME TAX OFFICER 22(2)(5), MUMBAI

ITA 1143/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8349 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST TH E DATED PASSED
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI , JM / I .T.A. NO . 1143 /MUM/20 18 ( / ASSESSMENT YEAR: 2008 - 09 ) SHRI PRASANT V GADIYAR, 239, VALMIKI, KHAR DANDA KHAR (W), MUMBAI - 400052 / VS. THE ITO 22 (2) (5), PIRAMAL CHAMBERS, LOWER PAREL, MUBMAI - 400013 ./ ./ PAN/GIR NO. : AELPG7901F ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 07 / 01 /20 21 /DATE OF PRONOUNCEMENT: 09/03 / 20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS B EEN FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 28.12.2017 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3 4 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y. 2008 - 09 . 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARIN G, THE L D. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) . HE FILED LETTER DATED 23.12.2020 CONFIRMING THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . T HE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. ASSESSEE BY : SHRI VIMAL PUNMIYA, AR REVENUE BY : MS. SHREEKALA PARDESHI, DR ITA NO. 1143 /MUM/20 18 SHRI PRASANT V. GADIYAR 2 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN BASED ON THE LETTER SUBMITTED BEFORE US AND ASSESSEE HAS FILED THE RELEVANT FORM NO. 3 UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 5 . IN THE RES ULT, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 09/03 / 20 21 . SD/ - SD/ - ( RAM LAL NEGI ) (S. RI FAUR RAHMAN ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 09/03 / 20 21 DHANANJAY ( SR .PS ) / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MU MBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI