MOHAMMED GULREZ QURESHI , MUMBAI V. ITO WARD 26(2)(3), MUMBAI

ITA 1285/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3091 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 25-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K P R R MURTY
• Section: 271(1)(c)

Judgement Text

ITA NO. 1285/MUM/2020 - A.Y 2014 - 15 MOHOAMMED GULREZ QURESHI VS. ITO, WARD 26(2)(3), MUMBAI. 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.1285/MUM/2020 (ASSESSMENT YEAR: 2014 - 15) MOHAMMED GULREZ QURESHI 32 , 2 ND FLOOR, KANTHARIA MAHAL, ABOVE NAAZ HOTEL, LBS MARG, KAMANI, KURLA (W), MUMBAI 400 070. VS. ITO, WARD 26(2)(3), KAUTILYA BHAVAN, B.K.C, BANDRA (E), MUMBAI 400 051. PAN NO. AACPQ2450N (ASSESSEE) (REVENUE) ASSESSEE BY : WITHDRAWAL LETTER DATED 25.08.2021 REVENUE BY : SHRI KPRR MURTY, D.R DATE OF HEARING : 06/10/2021 DATE OF PRONOUNCEMENT : 08 /10/2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 38, MUMBAI, DATED 19.12.2019, WHICH IN TURN ARISES FROM THE PENALTY ORDER PASSED BY THE A.O UNDER SEC. 271(1)(C) OF THE INCOME - TAX ACT, 1961, DATED 28.06.2017 FOR ASSESSMENT YEAR 2014 - 15. 2. THE ASSESSEE HAS FILED A LETTER DATED 25.08.2021, WHEREIN IT IS STATED BY HIM THAT IN ORDER TO SETTLE THE AFORESAID APPEAL PENDING BEFORE THE TRIBUNAL AN APPLICATION HAS BEEN FILED UNDER THE DIRECT TAX VIVAD SE VISHWAS AC T, 2020 AND FORM 5 HAVE BEEN RECEIVED FROM THE DESIGNATED AUTHORITY. BACKED BY THE AFORESAID FACTS IT IS REQUESTED BY HIM THAT THE CAPTIONED APPEAL MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS HAD B EEN STATED BEFORE US. ITA NO. 1285/MUM/2020 - A.Y 2014 - 15 MOHOAMMED GULREZ QURESHI VS. ITO, WARD 26(2)(3), MUMBAI. 2 4. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME, THEN, THE APPELLANT SHALL HAVE LIBERTY TO APPROACH THE TRIB UNAL FOR RESTORATION OF HIS APPEAL. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRON OUNCED IN THE OPEN COURT ON 08 /10/2021. SD/ - SD/ - (PRAMOD KUMAR) (RAVISH SO OD) VICE PRESIDENT JUDICIAL MEMBER MUMBAI ; DATED: 08 .10.2021 *PS: ROHIT COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, MUMBAI