SHRI HITESH DHANJI SHAH, MUMBAI V. JCIT RANGE-23(2), MUMBAI

ITA 1823/MUM/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9002 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 20-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Assessee Lawyers: MUKUL VORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC-III, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.1823/M/2018 ASSESSMENT YEAR: 2004-05 SHRI HITESH DHANJI, E/31, KONARK INDRAPRASTHA, 11 TH FLOOR, SARVODAYA NAGAR, JAIN MANDIR ROAD, MULUND (W), MUMBAI - 400 080 PAN: AAEPS3720P VS. JCIT-29(1), PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E), MUMBAI (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI MUKUL VORA, A.R. REVENUE BY : SMT. SMITA VERMA, D.R. DATE OF HEARING : 28.01.2021 DATE OF PRONOUNCEMENT : 02.02.2021 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 28.12.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS THE CIT(A)] RELEVANT TO ASSESSMENT YEAR 2004-05. 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS GONE INTO FOR VIVAD SE VISHVAS SCHEME UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME 2020, THEREFORE, THE CASE MAY KINDLY BE KEPT IN ABEYANCE TILL IT IS WITHDRAWN. 3. SINCE THE ASSESSEE HAS GONE INTO FOR VIVAD SE VISWAS SCHEME 2020, THE APPLICATION BY THE ASSESSEE IS REJECTED. ITA NO.1823/M/2018 SHRI HITESH DHANJI 2 BESIDES, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE IN VIEW OF THE DECISION OF THE HONBLE MADRAS HIGH COURT NANNUSAMY MOHAN (HUF) VS. ACIT TCA NO.372 OF 2020 WITH THE LIBERTY TO ASSESSEE TO GET THIS APPEAL RECALLED IN CASE ASSESSEE DOES NOT SUCCEED IN VSVS 2020. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.02.2021. SD/- SD/- ( PAVAN KUMAR GADALE) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 02.02.2021. * KISHORE, SR. P.S. 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.