RAMJI R GUPTA, MUMBAI V. ITO 24(3)(4), MUMBAI

ITA 1633/MUM/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3530 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M SUBRAMANIAM; RADHA HALBE A R S
• Section: 143(3)

Judgement Text

ITA NO. 1633/MUM/2016 A.Y. 2008 - 09 RAMJI R. GUPTA VS. INCOME TAX OFFICER 31(3)(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D MUMBAI BEFORE SHRI PRAMOD KUMAR ( VICE PRESIDENT ) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 1633MUM/2016 (ASSESSMENT YEAR: 2008 - 09 ) RAMJI R. GUPTA 215, SHIVAM CHEMBERS, S.V. ROAD, GOREGAON (WEST), MUMBAI VS. INCOME TAX OFFICER 31 (3)(1) BANDRA KURLA COMPLEX, BANDRA EAST, MUMBAI - 400051 PAN NO. AABPG1959P (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI M. SUBRAMANIAM & SHRI RADHA HALBE, A.R S REVENUE BY : SHRI BHARAT ANDHALE , D.R DATE OF HEARING : 2 9 . 04 . 2021 DATE O F PRONOUNCEMENT : 03 . 06 . 2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER PASSED BY THE CIT (APPEALS) - 42 , MUMBAI , WHICH IN TURN ARISES FROM THE ASSESSMENT ORD ER PASSED BY THE A.O UNDER SEC. 143(3) R.W.S 263 OF THE ACT , DATED 17.02.2014 FOR ASSESSMENT YEAR 2008 - 09 . 2. THE ASSESSEE HAS E - FILED A LETTE R WHEREIN IT IS STATED THAT HE HAD FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN FORM 1 & FORM 2 IN ORDER TO SETTLE THE AFORESAID MAT TER PENDING BEFORE THE TRIBUNAL. FURTHER, IT IS STATED BY THE ASSESSEE THAT FORM 3 AND 4 HAVE BEEN ISSUED TO HIM BY THE DESIGNATED AUTHORITY. IN SUPPORT OF HIS AFORESAID CLAIM THE ASSESSEE HAD ENCLOSED ALONG WITH HIS LETTER COPIES OF FORM 3 & F ORM 4 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS STATED BEFORE US. 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEA L. ITA NO. 1633/MUM/2016 A.Y. 2008 - 09 RAMJI R. GUPTA VS. INCOME TAX OFFICER 31(3)(1) 2 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 03 /0 6 /2021. SD/ - SD/ - ( PRAMOD KUMAR ) (RAVISH SOOD) VICE PRESIDENT JUDICIAL MEMBER MUMBAI ; DATED: 03 . 0 6 .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