NARAYAN SAINATHAN (Legal Heir of Sainthan Yegnanarayana Iyer), MUMBAI V. ACIT - 19(3), MUMBAI

ITA 1913/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3959 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 12-11-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: THARIAN OOMMEN
• Section: 143(3)

Judgement Text

ITA NO.1913/MUM/2020 A.Y. 2013 - 14 NARAYAN SAINATHAN VS. ACIT - 19(3) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO.1913/MUM/2020 (ASSESSMENT YEAR: 2013 - 14) NARAYAN SAINATHAN (LEGAL HEIR OF SAINATHAN YEGNANARAYANA IYER) C - 1, 2 ND FLOOR, BEN NEVIS, BHULABHAI DESAI ROAD, MUMBAI 400 036 VS. ACIT - 19(3) ROOM NO.207, 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI 400 007 PAN NO. AAAPI3403P (ASSESSEE) (REVENUE) ASSESSEE BY : WITHDRAWAL LETTER DATED 30.08 .2021 REVENUE BY : SHRI THARIAN OOMMEN , D.R DATE OF HEARING : 29/09 /2021 DATE OF PRONOUNCEMENT : 01 /10 /2021 ORDER PER RAVISH SOOD, J.M: THE PRESENT APPEAL FILED BY THE LEGAL HEIR OF THE ASSESSEE (SINCE DECEASED) IS DIRECTED AGAINST T HE ORDER PASSED BY THE CIT(A) - 60, MUMBAI, DATED 31.01.2020, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER PASSED BY THE A.O UNDER SEC. 143(3) OF T HE INC OME - TAX ACT, 1961 DATED 28 .03.2016 FOR ASSESSMENT YEAR 2013 - 14. 2. THE LEGAL HEIR OF THE ASSESSEE (SINCE DECEASED) HAS FILED A LETTER DATED 30.08 .2021, WHEREIN IT IS STATED THAT IN ORDER TO SETTLE THE AFORESAID APPEAL PENDING BEFORE THE TRIBUNAL AN APPLICATION HAS BEEN FILED UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND FORM 3 HAVE BEEN RECEIVED FROM THE DESIGNATED AUTHORITY. BACKED BY THE AFORESAID FACTS, IT IS THEREIN REQUESTED THAT THE CAPTIONED APPEAL MAY ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS HAD BEEN STATED BEFORE US. ITA NO.1913/MUM/2020 A.Y. 2013 - 14 NARAYAN SAINATHAN VS. ACIT - 19(3) 2 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 IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS S CHEME , THEN, THE APPELLANT SHALL HAVE LIBERTY TO APPROACH TH E TRIBUNAL FOR RESTORATION OF HI S APPEAL. 5. RESULTANTLY, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREINABOVE. ORDER PRONOUN CED IN THE OPEN COURT ON 01 /10 /202 1. SD/ - SD/ - ( PRAMOD KUMAR ) (RAVISH SOOD) VICE PRESIDENT JUDICIAL MEMBER MUMBAI ; DATED: 01 .10 .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