JAGDISH HARJIVAN MAKWANA, MUMBAI V. THE ITO - 19(2)(1), MUMBAI

ITA 1506/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4878 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 16-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , G BENCH MUMBAI BEFORE : SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI M.BALAGANESH, A CCOUNTANT MEMBER ITA NO. 1506/MUM / 20 20 ( ASSESSMENT YEAR : 2014 - 15 ) SHRI JAGDISH HARJIVAN MAKWANA 203, MAHAVIR AP ARTMENT TARDEO ROAD, J D MARG MUMBAI VS. INCOME TAX OFFICER 19(2)(1), MUMBAI ROOM NO.221, MATRU MANDIR TARDEO ROAD, OPP BHATIA HOSPITAL MUMBAI 400 007 PAN/GIR NO. AJFPM2819R (APPELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI T.S. KHAL SA DATE OF HEARING 29 /0 9 /2021 DATE OF PRONOUNCEMENT 29 / 09 /202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 1506/MUM/2020 FOR A.Y. 2014 - 15 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 30, M UMBAI IN APPEAL NO. CIT(A) - 30/19(2)(1)/15030/2016 - 17 DATED 28/11/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.14 4 OF THE OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 15/12/2016 BY THE LD. INCOME TAX OFFICER 19( 2)(1), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 1506/MUM/2020 SHRI JAGDISH HARJIVAN MAKWANA 2 2. WE FIND THAT THE ASSESSEE FILED A LETTER DATED 28/09/2021 MENTIONING THAT AN APPLICATION HAD BEEN PREFERRED UNDER DIRECT TAX VIVAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSE E TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN . ORDER PRONOUNCE D IN OPEN COURT ON 29/09/2021. SD/ - ( SAKIJIT DEY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 29 / 09 / 2021 KARUNA , SR.PS ITA NO . 1506/MUM/2020 SHRI JAGDISH HARJIVAN MAKWANA 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//