DCIT- 6 (2)(2), MUMBAI V. DOSHI REALTY PVT. LTD., MUMBAI

ITA 1477/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3320 (ITAT-MUMBAI)
• Duration Of Justice: 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 27-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CULLA MUMBAI PAN AACCDM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) & SHRI RAJESH KUMAR (AM) ITA NO. 1477 /MUM/2020 ASSESSMENT Y EAR: 2009 - 10 DY. COMMISSIONER OF INCOME TAX 6(2)(2), ROOM NO. 504, AAYAKAR BH AVAN, M.K. ROAD, MUMBAI - 400020 VS. M/S DOSHI REALTY PVT. LTD., B - 27, 7 TH FLOOR, SIDHACHAL DARSHAN, LOVE LANE, BYCULLA, MUMBAI - 400010 PAN: AACCD8623M (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHARAT ANDH LE (DR ) DATE OF HEARING : 21 /09 /202 1 DATE OF PRONOUNCEMENT: 21 / 09 /202 1 O R D E R PER SAKTIJIT DEY , JM THIS IS AN APPEAL BY THE REVENUE AGAINST ORDER DATED 18.1 2 .2019 OF LEARNED COMMISS IONER O F INCOME TAX (APPEALS) - 12 , MUM BAI FOR THE ASSESSMENT YEAR 20 09 - 10 . 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NO ONE WAS PRESENT FOR THE ASSESSEE. HOWEVER, THE ASSESSEE HAS BROUGHT TO OUR NOTICE THE FACT THAT IT HAS OPTED FOR SETTLING THE DISPUTE ARISIN G IN THE APP EAL UNDER THE DIRECT TAX VIVAD S E VISHWAS ACT, 2020 AND HAS ALSO RECEIVED FORM - 3 ISSUED BY THE DESIGNATED AUTHORITY ON 24.02.2021. A COPY OF THE FORM - 3 FURNISHED BY THE ASSESSEE IS KEPT ON RECORD. 2 ITA NO. 1477 / MUM/2020 ASSESSMENT YEAR: 2009 - 1 0 3. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESE NTATIVE AND PERUSED THE MATERIALS ON RECORD. ON PERUSING THE CERTIFICATE ISSUED BY THE DESIGNATED AUTHORITY IN FORM NO. 3, WE ARE CONVINCED THAT THE REVENUE HAS ACTED UPON THE DECLARATION FILED BY THE ASSESSEE UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 202 0 FOR SETTLING THE DISPUTE ARISING IN THE APPEAL. 4. IN VIEW OF THE AFORESAID, WE ARE INCLINED TO DISMISS THE PRESENT APPEAL BY TREATING IT AS INFRUCTUOUS. HOWEVER, IN THE UNLIKELY EVENT OF NON - SETTLEMENT OF THE DISPUTE UNDER THE VIVAD SE VISHWAS SCHEME, 2020, LIBERTY IS GRANTED TO THE REVENUE TO SEEK RECALL OF THIS ORDER AND RESTORATION OF THE APPEAL. 5. IN THE RESULT, APPEAL IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER , 2021 . SD/ - SD/ - ( RAJESH KUMAR ) ACCOUNTANT MEMBER (SAKTIJIT DEY) JUDICIAL MEMBER MUMBAI ; DATED: 21 / 09 /202 1 ALINDRA, PS / 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 . 3 ITA NO. 1477 / MUM/2020 ASSESSMENT YEAR: 2009 - 1 0 / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI