ANISHA SUNIL THARWANI, ULHASNAGAR V. ITO WARD 2(1), KALYAN

ITA 167/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0712 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , ! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC , MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 167 / / 2019 (%. 2014-15 ) ITA NO.167/MUM/2019(A.Y 2014-15) ANISHA SUNIL THARWANI, THARWANI BUNGLOW, ROYAL RESIDENCY, NEAR NEW TELEPHONE EXCHANGE, ULHASNAGAR 421 001 PAN-AAJPT-5141-N ...... ' / APPELLANT % VS. INCOME TAX OFFICER, WARD 2(1), 2 ND FLOOR, WAYLE NAGAR, KHADAKPADA, KALYAN(W) 421 301 ..... ()/ RESPONDENT '*/ APPELLANT BY : NONE ()*/ RESPONDENT BY : SHRI SANJAY J. SETHI %+) / DATE OF HEARING : 28/06/2021 ,-. +) / DATE OF PRONOUNCEMENT : 28/06/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -3, THANE [IN SHORT THE CIT(A )] DATED 24/09/2018 FOR THE ASSESSMENT YEAR 2014-15. 2. THE ASSESSEE HAS FILED A LETTER ON EARLIER DAT E OF HEARING I.E. 03/11/2020 THAT THE ASSESSEE IS CONTEMPLATING TO OPT FOR 'VIWAD SE VISHWAS SCHEME, 2020'( IN SHORT 'VSVS') AND IS IN TOUCH WITH THE COUNSEL TO MOVE A N APPLICATION. ON THE REQUEST OF ASSESSEE THE APPEAL WAS ADJOURNED TO 23/12/2020. T HEREAFTER, THE ASSESSEE HAS NEVER APPEARED BEFORE THE TRIBUNAL NOR ANY REQUEST LETTER SEEKING ADJOURNMENT OR INTIMATING FATE OF APPLICATION FILED UNDER VSVS HAS BEEN RECEIVED. THE PRESENT APPEAL 2 ITA NO.167/MUM/2019(A.Y 2014-15) BY THE ASSESSEE IS DISMISSED AT THIS STAGE IN LI GHT OF THE FACT THAT ASSESSEE IS OPTING FOR VSVS. 3. LIBERTY IS GRANTED TO THE ASSESSEE TO REVIVE A PPEAL IN THE EVENT DECLARATION FILED BY THE ASSESSEE UNDER VSVS FAILS TO MATURE. I T IS FURTHER MADE CLEAR THAT IF THE ASSESSEE/APPELLANT SEEKS TO RESTORE THE APPEAL IN T HE EVENT ASSESSEES DECLARATION UNDER VSVS IS NOT ACCEPTED, THE REGISTRY SHALL NOT INSIST FOR FILING OF APPLICATION FOR CONDONATION OF DELAY, IF THE MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER IS FILED BEYOND TIME ON ACCOUNT OF DELAY IN COMMUNICATION OF OUTCOME UNDER VSVS [RE. M/S. NANNUSAMY MOHAN(HUF) VS. ACIT IN T.C.A NO.372 OF 20 20 DECIDED ON 16/10/2020 BY HONBLE MADRAS HIGH COURT]. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED AT THIS STAGE WITH THE LIBERTY AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON MONDAY, THE 28 TH DAY OF JUNE, 2021 SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 0%/ DATED 28/06/2021 VM , SR. PS (O/S) COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT , 2. () / THE RESPONDENT. 3. 1) ( )/ THE CIT(A)- 4. 1) CIT 5. 23()% , . . . , / DR, ITAT, MUMBAI 6. 34567 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI