SHRI AFTAB AHMED KHAN, MUMBAI V. ITO-22(1)(1), MUMBAI

ITA 1242/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8519 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 05-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DIPAK SIDHIWALA WITH IN PERSON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 1242 / / 2019 (%. .2005-06 ) ITA NO. 1242/MUM/2019 (A.Y.2005-06) SHRI AFTAB AHMED KHAN, (PROP M/S. AHMED EGGS MERCHANT), AMAN GULL COMPOUND, DANDA, KHAR(WEST),MUMBAI 400 052 PAN:AAAPH8742G / VS. : / APPELLANT ITO-22(1)(1), ROOM NO.311, 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI 400 012. : / RESPONDENT ASSESSEE BY : SHRI DIPAK SIDHIWALA WITH ASSESSEE IN PERSON REVENUE BY : SHRI SUSHIL KUMAR MISHRA / DATE OF HEARING : 31/12/2020 / DATE OF PRONOUNCEMENT : 05/01/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-34, MUMBAI ( IN SHORT THE CI T(A)) DATED 30/11/2018 FOR THE ASSESSMENT YEAR 2005-06. 2. A REQUEST LETTER DATED 30/12/2020 HAS BEEN REC EIVED FROM THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS). SHRI AFTAB AHMED KHAN ASSESSEE IN PERSON APPEARED ALONGWITH SHRI 2 ITA NO. 1242/MUM/2019 (A.Y.2005-06) DIPAK SIDHIWALA, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AND MADE A STATEMENT THAT SINCE HE HAS FILED DECLARATION UNDER VSVS HE WANTS TO WITHDRAW THE APPEAL AT THIS STAGE. 3. SHRI SUSHIL KUMAR MISHRA, REPRESENTING THE DEP ARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEAL TO AVAIL THE BENEFIT OF VSVS. 4. IN VIEW OF THE STATEMENT MADE BY ASSESSE E IN PERSON, THE ASSESSEE IS ALLOWED TO WITHDRAW THE APPEAL. THUS, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE THE APPEAL IN THE EVENT APPLICATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE /APPELLANT SEEKS TO RESTORE THE APPEAL IN THE EVENT ASSESSEES DECLARATION MADE UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPL ICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICAT ION OF OUTCOME UNDER VSVS. [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO .372 OF 2020 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT] 6. THE APPEAL IS DISMISSED AS WITHDRAWN WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY, THE 05TH DAY OF JANUARY, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, (%/ DATED: 05/01/2021 VM , SR. PS(O/S) 3 ITA NO. 1242/MUM/2019 (A.Y.2005-06) COPY OF THE ORDER FORWARDED TO : 1. ) / THE APPELLANT , 2. *+ / THE RESPONDENT. 3. ,+ ( )/ THE CIT(A)- 4. ,+ CIT 5. -.*+% , . . . , / DR, ITAT, MUMBAI 6. ./012 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI