MULJI BHANJI CHHEDA, MUMBAI V. ITO, WARD-21(2)(3), MUMBAI

ITA 1451/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0720 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 22

Judgement Text

SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI , . . , BEFORE S H RI VIKAS AWASTHY , JUDICIAL MEMBER AND SHRI N.K. PRADHAN , ACCOUNTANT MEMBER ./ ITA NO. 1451 / MUM/ 2019 ( / ASSESSMENT YEAR 2009 - 10 ) MR. MULJI BHANJI CHHEDA 287, SAFALYA, S.K. BHOLE ROAD, DADAR (WEST), MU MBAI - 400 028 / VS. THE INCOME TAX OFFICER WARD 21(2)(3) MUMBAI ( / APPELLANT) ( / RESPONDENT) . / PAN NO. AAAPC 6375 J / APPELLANT BY : MS. DINKLE HARIYA, AR / RESPONDENT BY : MS. SMITA VERMA, DR / DATE OF HEARING: 22 .1 2 . 2020 / DATE OF PRONOUNCEMENT: 22.12 .2020 / O R D E R , PER VIKAS AWASTHY , JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMIS SIONER OF INCOME TAX (APPEALS) - 33 , MUMBAI (IN SHORT THE CIT(A)) DATED 05.12.2018 FOR THE ASSESSMENT YEAR 2009 - 10 . 2. MS. DINKLE HARIYA APPEARING ON BEHALF OF THE ASSESSEE STATED AT BAR THAT THE ASSESSEE HAS OPTED FOR VIWAD SE VISHWAS SCHEME , 2020 (IN SHORT VSVS), THEREFORE, THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL WITH LIBERTY TO REVIVE THE APPEAL IF THE APPLICATION MADE UNDER VSVS FAILS TO MATURE. PAGE | 2 ITA NO. 1451 /MUM/ 2019 MR. MULJI BHANJI CHHEDA , AY: 01 - 02 3. MS. SMITA VERMA , REPRESENTING THE DEPARTMENT STATED THAT THE DEPARTMENT HAS NO OBJECTION IF THE ASSESSEE WANTS TO WITHDRAW THE APPEALS TO AVAIL THE BENEFIT OF VSVS . 4. IN VIEW OF ABOVE REQUEST, 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 THUS, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5.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. IT 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 REGI STRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION 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 OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY THE 22 ND DAY OF DECEMBER , 2020. SD/ - SD/ - ( . . / N.K. PRADHAN ) ( / VIKAS AWASTHY ) ( / ACCOUNTANT MEMBER) ( / JUDICIAL MEMBER ) , / MUMBAI, DATED: 22 . 1 2 .2020 , . / SUDIP SARKAR, SR.PS PAGE | 3 ITA NO. 1451 /MUM/ 2019 MR. MULJI BHANJI CHHEDA , AY: 01 - 02 / COPY OF T HE 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// / (ASSTT. REGISTRAR) , / ITAT, MUMBAI