SANDEEP BHARAT SINGH KOTHARI, MUMBAI V. ACIT-17(3), MUMBAI

ITA 1851/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1504 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (V I RTUAL COURT) , SMC BENCH MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI M.BALAGANESH, AM ITA NO. 1851/ MUM/ 2019 ( ASSESSMENT YEAR : 2010 - 11 ) SHRI SAN DEEP BHARAT SINGH KOTHARI 8/3, BHAGWAN MANSION, 1 ST FLOOR, KRB CENTRE CINEMA ROAD, BEHIND METRO CINEMA, MUMBAI - 400020 VS. ASSISTANT COMMISSIONER OF INCOME TAX - 17(3), MUMBAI ROOM NO.137, AAYAKAR BHAWAN, M.K.ROAD MUMBAI - 400020 PAN/GIR NO. AKDPK7812R (APP ELLANT ) .. (RESPONDENT ) ASSESSEE BY NONE REVENUE BY SHRI SUSHIL KUMAR MISHRA DATE OF HEARING 12/0 2 /2021 DATE OF PRONOUNCEMENT 12 / 02 / 202 1 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN 1851/MUM/2019 FOR A.Y. 2010 - 11 ARISES OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 28, MUMBAI IN APPEAL NO. CIT(A) - 28/IT - 102/ACIT - 17(3)/2016 - 17 DATED 20/02/2019 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREI NAFTER REFERRED TO AS ACT) DATED 19/01/2016 BY THE LD. ASST. COMMISSIONER OF INCOME TAX 17(3), MUMBAI (HEREINAFTER REFERRED TO AS LD. AO). ITA NO . 1851/MUM/2019 SHRI SANDEEP BHARAT SINGH KOTHARI 2 2. WE FIND THAT THE LD. AR FILED A LETTER MENTIONING THAT ASSESSEE HAD PREFERRED AN APPLICATION UNDER DIRECT TAX VI VAD SE VISWAS SCHEME 2020 TO SETTLE THIS TAX DISPUTE FOR THE YEAR UNDER CONSIDERATION AND HAD OBTAINED FORM - 3 FROM THE DESIGNATED AUTHORITY THEREON, COPY OF WHICH WAS ENCLOSED ALONGWITH THIS LETTER. 3. IN VIEW OF T HIS, WE HEREBY TREAT THE APPEAL PENDING BEFORE US AS DISMISSED AND WITHDRAWN WITH A LIBERTY GIVEN TO THE ASSESSEE TO GET THE APPEAL RESTORED IN THE EVENT THAT ASSESSEES DECLARATION MADE UNDER VIVAD SE VISWAS SCHEME 2020 IS DECLARED BAD IN LAW IN FUTURE FOR ANY REASON WHATSOEVER. 4. IN THE R ESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 / 02 /202 1. SD/ - ( VIKAS AWASTHY ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 12 / 02 / 2021 KARUNA , SR.PS ITA NO . 1851/MUM/2019 SHRI SANDEEP BHARAT SINGH KOTHARI 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//