MEHUL JITENDRA THAKKAR, MUMBAI V. ITO 33 (2)(2), MUMBAI

ITA 1563/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1924 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 15-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 1563 / /201 9 ((. .2013-14 ) ITA NO. 1563/MUM/2019 (A.Y.2013-14) SHRI MEHUL JITENDRA THAKKAR(HUF), 151, GOLWALA MANSION, KASTURBA ROAD, KANDIVALI (W), MUMBAI 400 067 PAN: AALHM0168E / VS. : / APPELLANT INCOME TAX OFFICER 33(2)(2), MUMBAI 400 051 : / RESPONDENT ASSESSEE BY : SHRI RASHMIKANT MODI REVENUE BY : MS. SMITA VERMA / DATE OF HEARING : 04/11/2020 / DATE OF PRONOUNCEMENT : 04/11/2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-45, MUMBAI (IN SHORT THE CIT( A)) DATED 14/11/2018 FOR THE ASSESSMENT YEAR 2013-14. 2. SHRI RASHMIKANT MODI, APPEARING ON BEHALF OF THE ASSESSE E SUBMITTED THAT THE ASSESSEE HAS FILED AN APPLICATION DATED 0 7/04/2020 OPTING FOR VIWAD SE VISHWAS SCHEME, 2020( IN SHORT VSVS). THE L D. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE PLACED ON RECORD FO RM NO.1 FILED UNDER THE 2 ITA NO. 1563/MUM/2019 (A.Y.2013-14) AFORESAID SCHEME. THE LD. AUTHORIZED REPRESENTATIV E FOR THE ASSESSEE STATED AT THE BAR THAT IN VIEW OF THE APPLICATION F ILED BY THE ASSESSEE UNDER VSVS, THE PRESENT APPEAL MAY BE DISMISSED AS WITHDR AWN AT THIS STAGE WITH LIBERTY TO APPROACH THE TRIBUNAL IN CASE THE APPLIC ATION IS REJECTED. 3. MS. SMITA VERMA, REPRESENTING THE DEPARTMENT HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL AT THIS STAGE. 4. HEARD. IN LIGHT OF THE FACT THAT THE ASSESSEE HA S MADE AN APPLICATION UNDER VSVS AND THE STATEMENT MADE BY LD. AUTHORIZE D REPRESENTATIVE FOR THE ASSESSEE AT BAR, THE APPEAL OF THE ASSESSEE IS DISM ISSED AS WITHDRAWN AT THIS STAGE. 5. LIBERTY IS GRANTED TO THE ASSESSEE TO RESTORE TH E 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 REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR COND ONATION OF DELAY, IF THE MISCELLANEOUS APPLICATION FOR RECALLING THE ORDER I S FILED BEYOND TIME [ RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO.372 OF 2020 DECIDED ON 16/10/2020 BY THE HONBLE MADRAS HIGH COURT] 6. THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRA WN WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED ON WEDNESDAY THE 4 TH DAY OF NOVEMBER, 2020. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, +(/ DATED: 04 /11/2020 VM , SR. PS(O/S) 3 ITA NO. 1563/MUM/2019 (A.Y.2013-14) COPY OF THE ORDER FORWARDED TO : 1. , / THE APPELLANT , 2. -. / THE RESPONDENT. 3. /. ( )/ THE CIT(A)- 4. /. CIT 5. 01-.( , . . . , / DR, ITAT, MUMBAI 6. 12345 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI