Appeal details
Counselvise Citation
[2020] 108 COUNSELVISE.COM (IT) 8965 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-12-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2009-2010
Appeal Filed On
26-03-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NO.1770/M/2019 ASSESSMENT YEAR: 2009-10 RAM TULSIDAS JAGWANI, 1307, RCS & ASSOCIATES, MAYURESH COSMOS TOWER, SAROVAR VIHAR ROAD, SECTOR-11, CBD BELAPUR, MAHARASHTRA- 410210 PAN: PNER09158C VS. ADDL. CIT-TDS RANGE, GROUND FLR., QURESHI MANSION, GOKHALE ROAD, NAUPADA, THANE (W) MAHARASHTRA - 400602 (APPELLANT) (RESPONDENT) ITA NO.1771/M/2019 ASSESSMENT YEAR: 2010-11 RAM TULSIDAS JAGWANI, 1307, RCS & ASSOCIATES, MAYURESH COSMOS TOWER, SAROVAR VIHAR ROAD, SECTOR-11, CBD BELAPUR, MAHARASHTRA- 410210 PAN: AFWPJ3835K VS. ADDL. CIT-TDS RANGE, GROUND FLR., QURESHI MANSION, GOKHALE ROAD, NAUPADA, THANE (W) MAHARASHTRA - 400602 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI APURVA HIRE, A.R. REVENUE BY : SHRI MANPREET SINGH DUGGAL, D.R. DATE OF HEARING : 09.11.2020 DATE OF PRONOUNCEMENT : 14.12.2020 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: ITA NO.1770/M/2019 & ITA NO.1771/M/2019 RAM TULSIDAS JAGWANI 2 THE ABOVE TITLED APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 17.01.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT YEARS 2009-10 & 2010-11. 2. BOTH THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE CONFIRMATION OF PENALTY AS IMPOSED BY THE AO UNDER SECTION 272A(2)(K)/274 READ WITH SECTION 200(3) OF THE ACT. 3. AT THE OUTSET, THE COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE IS GOING IN FOR VISHWAS SE VIVAD SCHEME (VSVS) 2020 AND THEREFORE LEAVE THIS DISCRETION TO THE BENCH AS TO HOW TO DEAL WITH THESE APPEALS. 4. SINCE THE ASSESSEE IS GOING IN FOR VSVS 2020 WE ARE INCLINED TO DISMISS THE APPEALS OF THE ASSESSEE IN VIEW OF THE DECISION OF HONBLE MADRAS HIGH COURT IN THE CASE OF NANNU SAMY MOHAN (HUF) VS. ACIT TCA NO.372 OF 2020 WITH THE LIBERTY TO ASSESSEE TO GET THESE APPEALS RECALLED IN CASE ASSESSEE DOES NOT SUCCEED IN VSVS 2020. ACCORDINGLY, BOTH THESE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.12.2020. SD/- SD/- ( AMARJIT SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 14.12.2020. * KISHORE, SR. P.S. ITA NO.1770/M/2019 & ITA NO.1771/M/2019 RAM TULSIDAS JAGWANI 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.
