SMT.MANGAL M. GAITONDE, MUMBAI V. INCOME TAX OFFICER, WARD 2(2), KALYAN

ITA 1247/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1864 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 05-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL DESH
• Section: 271(1)(c); 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1247/MUM/2018 ( ASSESSMENT YEARS: 2012-13 ) SMT. MANGAL M. GAITONDE 101, MAULI CO-OP, HOUSING SOCIETY, VITTHAL NAGAR, KARJAT, RAIGAD, PIN- 41201 / VS. ITO, WARD 2(2) MOHAN PLAZA, WAYLE NAGAR, KHADAK PADA, MUMBAI - 421301 ./ ./ PAN/GIR NO. : ACKPG8874E ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI SANJIV BRAHME, AR / RESPONDENT BY : SHRI SUNIL DESHPANDE, DR / DATE OF HEARING 01/12/2020 !'# / DATE OF PRONOUNCEMENT 02/12/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -3, THANE, PASSED U/S. 271(1)(C) AND 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS INTENDED TO SETTLE T HE ITA NO . 1247 /MUM/2018 SMT. MANGAL M. GAITONDE, MUMBAI. - 2 - TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3 .WE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED F OR VIVAD SE VISHWAS SCHEME 2020 AND THE ASSESSEE WOULD BE MOVING AN APPLICATION FOR THE SCHEME AS ENVISAGED BY THE LD. AR. WE ARE OF THE VIEW THAT, T HE NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN AND THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/S 254(2) OF THE AC T TO RECALL THE PRESENT ORDER IN ACCORDANCE WITH THE PROVISIONS OF LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.12.2020 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEM BER MUMBAI, DATED 02/12/2020 KRK, PS