SMT.KANCHAN ARJUN GIDDE, Mumbai V. INCOME TAX OFFICER WARD 2(2), KALYAN

ITA 1635/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1681 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2014-2015
• Appeal Filed On: 13-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GURBINDER SINGH
• Assessee Lawyers: NIKHIL GOKHRU
• Section: 143(3)

Judgement Text

ITA NO. 1635/MUM/2018 A.Y. 2014 - 15 KANCHAN ARJUN GIDDE VS. ITO, WARD 2(2) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.1635/MUM/2018 (ASSESSMENT YEAR: 2014 - 15 ) KANCHAN ARJUN GIDDE, 106, TRISHUL BUILDING, SHIVDHAM COMPLEX, SHIV MANDIR ROAD, AMBERNATH (EAST), THANE - 421501 VS. ITO WARD 2(2), 2 ND FLOOR, MOHAN PLAZA, WAYALE NAGAR, KHADAKPADA, KALYAN WEST, 421301 PAN NO. AAXPG1727D ( ASSESSEE ) ( REVENUE ) ASSESSEE BY : SHRI NIKHIL GOKHRU , A.R REVENUE BY : SHRI GURBINDER SINGH, D.R DATE OF HEARING : 29/06/2021 D ATE OF PRONOUNCEMENT : 29 /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(A) - 3, MUMBAI, DATED 20.12.2017 , WHICH IN TURN ARISES FROM THE ORDER PASSED BY THE A.O U/S 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT ACT), DATED 30.12.2016 FOR A.Y. 2014 - 15 . 2. THE LD. AUTHORISED REPRESENTATIVE (FOR SHORT A. R) FOR THE ASSESSEE AT THE VERY OUTSET OF THE HEARING OF THE APPEAL SU BMITTED THAT AS THE ASSESSEE HAS FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER PENDING BEFORE THE TRIBUNAL, THEREFORE, AS INSTRUCTED, THE CAPTIONED APPEAL MAY BE ALLOWED TO BE WITHDRAWN. IT WAS ITA NO. 1635/MUM/2018 A.Y. 2014 - 15 KANCHAN ARJUN GIDDE VS. ITO, WARD 2(2) 2 SUBMITTED BY THE LD. A.R THAT FORM 3 HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH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. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 29 /06/2021. SD/ - SD/ - ( S. RIFAUR RAHMAN ) (RAVISH SOOD) ACCOUNTANT MEMB ER JUDICIAL MEMBER MUMBAI ; DATED: 29 .06.2021 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